GSTN has added 6% tax rate in GSTR-1 on the GST Portal
6% tax rate has been added in the item details section of all the tables of form GSTR-1, except HSN table 12. In case outward supplies attracts 6% tax rate, upload the details against 6% tax rate in the item details section.
In respect to HSN table 12 of form GSTR-1, 6% tax rate shall be added shortly by GSTN. Meanwhile, you may report the HSN details of supplies attracting 6% tax rate under tax rate 5% by updating the values/tax amounts as per the actual supplies made by you.
The GST rates on certain goods have under gone changes since the introduction of GST. CBIC has issued Updated schedule of CGST rates on goods as on 01.05.2022. It is issued for ease of reference only.
Download the ready Reckoner
To protect the interest of the taxpayers, CBIC issued Instruction No. 01/2022-23 [GST-Investigation] dated May 25, 2022 and give instructions to the Proper officers not to use force and coercion for making ‘recovery’ during the course of search or inspection or investigation.
Pr. Chief Commissioners/ Chief Commissioners, CGST Zones and Pr. Director General, DGGI are advised that in case, any complaint is received from a taxpayer regarding use of force or coercion by any of their officers for getting the amount deposited during search or inspection or investigation, the same may be enquired at the earliest and in case of any wrongdoing on the part of any tax officer, strict disciplinary action as per law may be taken against the defaulting officers.
This is welcome step by the CBIC.
To read complete instructions download
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GST Portal: Interim Solution for Incomplete GSTR-2B in Some Cases
1. It has been noticed that in a few cases, certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.
2. The technical team is working to resolve this issue for the impacted taxpayers and generate fresh GSTR-2B at the earliest.
3. In the interim, affected taxpayers interested in filing GSTR-3B are requested to file the return on self-assessment basis using GSTR-2A.
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Haryana GST Return Scrutiny Manual
The government vide the Instruction No. 02/2022 dated 22.03.2022 has set out a standard operating procedure (SOP) for scrutiny of returns for FY 2017-18 and 2018-19. Now Excise and Taxation Department, Government of Haryana has issued GST Return Scrutiny Manual. This manual has contained all the relevant details related to GST Return Scrutiny to be followed by proper Officer, Scrutiny of Returns at a Glance (Flow Chart), Annexure – 1 (Indicative List of Parameters for Scrutiny), Annexure – 2 FAQ‟s (Scrutiny of Returns), Practical working is well explained by screenshots, relevant Forms are available at the end of the manual.
Download Manual
A new tax rate of 6% IGST or 3% CGST+ 3% SGST has been introduced on certain goods vide Notification No. 02/2022 dated 31st March 2022. Changes are being made on the GST portal to include this rate in GSTR-1. As a temporary measure, taxpayers who have to report goods at this rate may do so by reporting the entries in the 5% heading and then manually increasing the system computed tax amount to 6%. This can be done by entering the value in the ‘Taxable value’ column next to 5% tax-rate and then increasing the system computed tax-amount to 6% IGST or 3% CGST + 3% SGST in the ‘Amount of Tax’ column under the relevant Table, namely B2B, B2C or Export, as applicable. This will ensure that correct tax amount is reported in GSTR-1. Meanwhile, this rate will be made available on the GST portal shortly.
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Office of Principal Chief Commissioner GST and Central Excise Tamil Nadu and Puducherry Zone Chennai has released a booklet on E invoicing FAQ. There are total 120 FAQ in this booklet. It is in Tamil and English both. It also contains the list having address, email, phone of various Commissionerate Zones of Tamil Nadu and Puducherry.
To read more Download E invoice FAQ
saved by reading it down. In our considered view, while maintaining the mandatory deduction of 1/3rd for value of land is not sustainable in cases where the value of land is clearly ascertainable or where the value of construction service can be derived with the aid of valuation rules, such deduction can be permitted at the option of a taxable person particularly in cases where the value of land or undivided share of land is not ascertainable.
New Functionality at GST Portal: Annual Aggregate Turnover (AATO) computation for FY 2021-22 is live
The functionality of AATO for the FY 2021-22 has now been made live on taxpayers’ dashboards with the following features:
The taxpayers can view the exact Annual Aggregate Turnover (AATO) for the previous Financial Year (FY).
The taxpayers can also view the Aggregate Turnover of the current FY based on the returns filed till date.
The taxpayers have also been provided with the facility of turnover updation in case taxpayers feel that the system calculated turnover displayed on their dashboard varies from the turnover as per their records.
This facility of turnover update shall be provided to all the GSTINs registered on a common PAN. All the changes by any of the GSTINs in their turnover shall be summed up for computation of Annual Aggregate Turnover for each of the GSTINs.
The taxpayer can amend the turnover twice within the month of May, 2022. Thereafter, the figures will be sent for review of the Jurisdictional Tax Officer who can amend the values furnished by the taxpayer wherever required.
Source: gst.gov.in
GSTR-1/IFF enhancements & improvements Phase 2
In continuation to phase 1 of enhancement and improvement of GSTRR1/IFF, the next Phase of the improvements is now available on the Portal.
GSTR-1/IFF can be viewed as usual by navigating in the following manner :
Return Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online
The following changes are being done in this phase of the GSTR-1/IFF enhancements :
Removal of ‘Submit’ button before filing : The present two-step filing of GSTR-1/IFF involving ‘Submit’ and ‘File’ buttons will be replaced with a simpler single-step filing process . The upcoming ‘File Statement’ button will replace the present two-step filing process and will provide taxpayers with the flexibility to add or modify records till the filing is completed by pressing the ‘File Statement’ button.
Consolidated Summary : Taxpayers will now be shown a table-wise consolidated summary before actual filing of GSTR-1/IFF. This consolidated summary will have a detailed & table-wise summary of the records added by the taxpayers. This will provide a complete overview of the records added in GSTR-1/IFF before actual filing.
Recipient wise summary : The consolidated summary page will also provide recipient-wise summary, containing the total value of the supplies & the total tax involved in such supplies for each recipient. The recipient-wise summary will be made available with respect to the following tables of GSTR-1/IFF, which have counter-party recipients :
– Table 4A : B2B supplies
– Table 4B : Supplies attracting reverse charge
– Table 6B : SEZ supplies
– Table 6C : Deemed exports
– Table 9B : Credit/Debit notes
Detailed advisory & sample screenshots of the GSTR-1/IFF improvements & enhancements Download
Source: gst.gov.in
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Clarification related to the misleading reports of purported feedback sought on raising GST Rates on 143 items
It has been noted that a section of the media has reported that feedback has been sought from States regarding a suggestion for raising Good & Services Tax (GST) rates on 143 items.
Some reports have even carried the number and description of items. It is clarified that no feedback from States has been sought on the GST rates for any specific items or specific proposals to restructure the rates and the reports regarding the same are purely speculative without any basis in fact.
The GST Council, in its 45th Meeting had formed a Group of Ministers (GoM) to look into the rationalization of rates. The deliberations of the Group are ongoing. The views of the States were sought generally on the Terms of References (ToRs) of the GoM soon after it was set up in September, 2021. A report of the Group is yet to be submitted to the Council for consideration.
Press Release 25.04.2022
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Refunds made to Exporter by department: delay ranging from 94 to 290 days not so inordinate in the instant case as per Hon’ble SC
Hon’ble Gujarat High Court Awarded the interest at the rate of 9% and against the order of Gujarat HC, Union of India/ department filed appeal before the Hon’ble Supreme Court. Hon’ble SC gave decision in the favour of department.
Honourable Supreme Court’s Important Observations/Findings/Decision
To the present cases, the relevant provision has prescribed rate of interest at 6 per cent where the case for refund is governed by the principal provision of Section 56 of the CGST Act. As has been clarified by this Court in Modi Industries Ltd.9 and Godavari Sugar Mills Ltd.7 wherever a statute specifies or regulates the interest, the interest will be payable in terms of the provisions of the statute. Wherever a statute, on the other hand, is silent about the rate of interest and there is no express bar for payment of interest, any delay in paying the compensation or the amounts due, would attract award of interest at a reasonable rate on equitable grounds
Since the delay in the instant case was in the region of 94 to 290 days and not so inordinate as was the case in Sandvik Asia Ltd.5, the matter has to be seen purely in the light of the concerned statutory provisions. In terms of the principal part of Section 56 of the CGST Act, the interest would be awarded at the rate of 6 per cent. The award of interest at 9 per cent would be attracted only if the matter was covered by the proviso to the said Section 56. The High Court was in error in awarding interest at the rate exceeding 6 per cent in the instant matters.
Date: 19.04.2022
Matter; UNION OF INDIA & ORS. VERSUS M/S. WILLOWOOD CHEMICALS PVT. LTD. & ANR. AND UNION OF INDIA & ORS. VERSUS M/S. SARAF NATURAL STONE & ANR
To enhance the security of e-Way Bill/e-Invoice System, NIC is introducing 2- Factor Authentication for logging in to e-Way Bill/e-Invoice system. In addition to username and password, OTP will also be authenticated for login.
There are 3 different ways of receiving the OTP. You may enter any of the OTP and login to system. The various modes of generating OTP are explained below:
1. SMS: OTP will be sent to your registered mobile number as SMS.
2. On ‘Sandes’ app: Sandes is a messaging app provided by government so that you can send and receive messages. You may download and install the Sandes app on your registered mobile number and receive the OTP in it.
3. Using ‘NIC-GST-Shield’ app: ‘NIC-GST-Shield’ is a mobile app provided by E Way Bill /E-Invoice System, so that OTP can be generated by using the app.
This app can be downloaded only from the e-Waybill / e-Invoice portal from the link ‘Main Menu 2-Factor Authentication Install NIC-GST-Shield’. Download, install and register this app on your registered mobile number.
You should ensure the time displayed in the app should be in sync with E Waybill / E-Invoice system. On opening the app, OTP is displayed. You may enter this OTP and continue the authentication. The OTP gets refreshed after every 30 seconds. You will not require internet or any dependency on mobile network for generating the OTP on this app.
Registration for 2-Factor Authentication:
On logging to E-Waybill System go to Main Menu 2 Factor Authentication and confirm the registration. Once confirmed, the system will ask OTP along with username and password. The OTP authentication is based on individual user accounts. The sub users of GSTIN will have separate authentication depending on their registered mobile number in the E-Way Bill/ E- Invoice
System. Once you have registered for 2 Factor authentication, then the same is applicable for both E-Way bill and E-Invoice system.
You may de-register this facility anytime using the link ‘2 Factor Authentication Registration / Deregistration’. This facility is presently being introduced on optional basis; however, in future it will be made mandatory.
Now GST Refund Application and Advance Ruling Application can be filed by unregistered person at GST Portal. This new functionality is provided by GSTN where an unregistered person can generate a Temporary ID to process the Application for Advance Ruling or GST Refund
Path to Generate User Id: Home > Services > User Services > Generate User ID for Unregistered Applicant
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Hon’ble Gujarat High Court: Impugned order travels beyond the scope of the show-cause notice
In the matter of M/S UNI WELL EXIM VERSUS STATE OF GUJARAT, Hon’ble HC held that “The impugned order in the Form GST RFD-06 deserves to be quashed and set aside only on one ground and i.e. the impugned order travels beyond the scope of the show-cause notice. We take notice of the fact that in the impugned order, the authority concerned has gone into minutest of the details of the transactions of the writ-applicant– firm with the other companies. These transactions have been found to be doubtful. In such circumstances, the authority thought fit to reject the claim of the writ-applicant – firm for the refund of the ITC.”
“This litigation could have been easily avoided had the authority applied its mind.”
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Restoration of Cancelled Registration
The Government vide Notification No 01/2022 dated 24th February, 2022, has made e-invoice under GST mandatory for registered persons having aggregate turnover above Rs. 20 crores in any of the previous years from 2017-18 till 2021-22 with effect from 01st April, 2022.
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SOP Scrutiny of Returns for FY 2017-18 and 2018-19
The government vide the Instruction No. 02/2022 dated 22.03.2022 has set out a standard operating procedure (SOP) for scrutiny of returns for FY 2017-18 and 2018-19. The instructions detail the selection of returns for scrutiny, Proper Officer for scrutiny of returns, Scrutiny Schedule, Process of scrutiny by the Proper Officer, Timelines for scrutiny of returns, indicative list of parameters to be verified and the process of Reporting and Monitoring the progress of the scrutiny exercise.
