Forthcoming changes in E-Way Bill System 26/03/2019

1. Auto calculation of route distance based on PIN code for generation of EWB: E-waybill system is being enabled to auto calculate route distance for movement of goods, based on the Postal PIN codes of source and destination locations, given by the user. The e-waybill system will calculate and display the actual distance between the supplier and recipient addresses. User is allowed to edit the distance shown, but it will be limited to 10% more than the displayed distance. In case, source PIN and destination PIN are same, the user can enter up to a maximum of 100 kms only. If PIN entered is incorrect, the system would alert the user as INVALID PIN CODE, but he can continue entering the distance. Such e-waybills having INVALID PIN codes will be flagged for review to the departmental officers.

2. Blocking of generation of multiple E-Way Bills on one Invoice/document: It has been decided not to allow generation of multiple e-way bills based on one invoice, by any party – consignor, consignee or transporter. That is, once E-way Bill is generated with an invoice number, then none of the parties – consignor, consignee or transporter, can generate another E-Way Bill with the same invoice number.

3. Extension of E-Way Bill in case Consignment is in Transit: The transporters have represented to incorporate provision to extend E-way Bill validity, when goods are in transit. Transit means that goods could be on Road or in a Warehouse. During the extension of validity of the e-way bill, the user will be prompted to answer whether the Consignment is in Transit or in Movement. On selection of In Transit, the address details of the transit place need to be provided by user. On selection of In Movement the systemwill prompt user to enter Place and Vehicle details. For calculation of distance for movement and validity date of an E-way Bill, in both these scenarios, the destination PIN will be considered from the PART-A of the E-way Bill.

4. Blocking of Interstate Transactions for Composition dealers: As per the GST Act, the composition tax payers are not allowed to do Interstate supply. Hence user will not be allowed to generate e-way bill for inter-state movement of goods, if the supplier is a composition tax payer. The composition tax payers will not be allowed to enter any taxes under CGST or SGST for intrastate transactions. Also document type of Tax Invoice will not be enabled for them.

Proposed Return documents, as approved by competent authority 08/03/2019

Proposed Return documents, as approved by competent authority, can now be downloaded from the Download section of the GST Portal.

This is to enable various stakeholders in adapting their systems to make them compatible with the proposed return format and business processes.

DOWNLOAD
IN PDF:-https://services.gst.gov.in/services/advisoryandreleases/read

We have updated our website policy. As per this Scrapping of GST Site is strictly prohibited. For details please visit “Website Policy” link 05/12/2018

Website-Terms of Use/User Agreement

Terms and Conditions : Use of GST Portal

This User Agreement shall apply to all the Users of GST Portal.

Definitions

GST portal: The term GST Portal includes https://www.gst.gov.in/ along with all its sub-domains, internal and external services serviced by this domain and mobile applications of the GST Portal.

Services: The term Services include all authorised services and/or facilities and/or features as are available on the GST portal.

Unauthorised activities: The term Unauthorised activities includes any activity which is punishable under section 43 (for eg web scraping, altering source code, hacking, introducing viruses etc.)and Section 45 of the Information Technology Act, 2000 (hereinafter IT Act) or which have been defined as offence under Chapter XI of The IT Act and/or any other activity which is prohibited under any Act, rules, regulations having force of law in India and/or any activity which contravenes access controls/Service use limits set by GSTN on the GST Portal and/or any security feature developed by GSTN on the GST Portal and/or any activity which is contrary to any other policies of the GST Portal.

User: The term User includes any persons/company/organization/entities/body/association/group of persons/ Authorised Service Provider and/or their affiliates accessing the GST Portal and/or using/accessing any Services provided by the GST Portal and/or conducting any activity authorised in writing by Goods and Services Tax Network (hereinafter GSTN).


Permitted use

GST Portal shall not in any manner be used for any unauthorized activity(ies). The GST Portal shall be used only for purposes as authorised by GST Law/GST portal policy.

Confidential Information and personally identifiable information of any taxpayer shall not be disclosed. For any unauthorised disclosure which is not attributable to GSTN, GSTN shall not be held responsible.

While using the GST Portal the user shall comply with all applicable laws, provide up to date, and correct and accurate information as may be required. The Services provided on the GST Portal shall be accessed only through the interfaces expressly authorised by GSTN or on the GST Portal.

Without limitation of the above, the Users of GST Portal shall not:-

  1. Imply or state any affiliation with or endorsement of GSTN / without direct and express consent of such organisation (e.g., representing oneself as an accredited GSTN associate).
  2. Manipulating identifiers in order to disguise the origin of any message or post transmitted through the GST portal.
  3. Monitoring the GST portal’s availability, performance or functionality for any competitive purposes.
  4. Overlaying or otherwise modifying the GST portal or their appearance.
  5. Removing or covering or obscuring any advertisement included on the GST portal.
  6. Renting, leasing, loaning, trading, selling/re-selling access to the GST portal or related data of GST portal.
  7. Selling, sponsoring, or otherwise monetizing any GST portal Service or feature without GSTN’s direct and express consent.
  8. Soliciting or collecting email addresses or other personal information of GST portal users or GSTN users in any manner.
  9. Using, disclosing or distributing any data obtained in violation of this policy.

This User Agreement shall be governed by and construed in accordance with the Indian Laws. Any contravention of this User Agreement shall be viewed strictly and appropriate Criminal/ Civil action will be initiated in accordance with the applicable laws.

GSTN exclusively reserves the rights, to change or modify or alter this User Agreement(whether completely or partially), from time to time, at its discretion, without any objections, interruptions, grounds, claims or liabilities of any third party/users.

If you do not agree to terms of this User Agreement you are requested not to use the GST Portal. By accessing GST Portal it is deemed that you have given your consent to this User Agreement and shall be bound by the terms of this User Agreement.

EXAMINATION FOR CONFIRMATION OF ENROLLMENT OF GST PRACTITIONERS 03/12/2018

PRESS RELEASE

4th December, 2018

EXAMINATION FOR CONFIRMATION OF ENROLLMENT OF GST PRACTITIONERS

Reference is invited to Press Releases dated 1.11.2018 and 29.11.2018 regarding exam to be conducted on 17.12.2018 for GST Practitioners (GSTPs) covered under clause (b) of sub-rule (1) of Rule 83 of CGST Rules 2017, i.e. those enrolled as a sales tax practitioners or tax return preparer under the existing law for a period not less than five years, and enrolled under sub-rule (2) of Rule 83 of the said Rules. For the said examination, candidates enrolled up-to 4.12.2018 (11.59.59 PM) will be eligible to register, instead of 26.11.2018, notified earlier. The registration window will also remain open till 7.12.18 (11.59.59PM), instead of 5.12.18 (11.59.59PM) notified earlier.

Further, if there are any candidates who get enrolled from 5.12.18 to 16.12.18 in the relevant category, they will also be allowed to register and appear in the examination on a provisional basis. Such candidates will have to make a request to NACIN for provisional registration at email gstp.nacin@gmail.com. Such candidates will be required to appear at the test centres as allotted by NACIN. The registration fee paid by such candidates shall be non refundable, irrespective of their eligibility.

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IN PDF:-https://services.gst.gov.in/services/advisoryandreleases/read

Enhancements in E-Way Bill System w.e.f 16.11.2018 12/11/2018

  1. Checking of duplicate generation of e-way bills based on same invoice number : The e-way bill system is enabled in a way that if the consignor has generated one e-way bill on the particular invoice, then he or consignee or transporter will not be allowed to generate one more e-way bill on the same invoice number. If the transporter or consignee has generated one e-way bill on the consignor’s invoice, then if any other party (consignor, transporter or consignee) tries to generate the e-way bill, the system will alert that there is already one e-way bill for that invoice, and further it allows him to continue, if he wants.
  2. CKD/SKD/Lots for movement of Export/Import consignment : CKD/SKD/Lots supply type can now be used for movement of the big consignment in batches, during Import & Export also. Delivery challan and tax invoice need to accompany goods as prescribed in Rule 55 (5) of CGST Rules, 2017.
  3. Shipping address in case of export supply type : For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code can be given as the location (airport/shipping yard/border check post/ address of SEZ), from where the consignment is moving out from the country.
  4. Dispatching address in case of import supply type : For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code can be given as the location (airport/shipping yard/border check post/ address of SEZ), from where the consignment is entering the country.
  5. Enhancement in ‘Bill To – Ship To’ transactions : EWB generation is now categorized to four types now Regular and Bill to Ship to, Bill from Dispatch from & combination of both.
  6. Changes in Bulk Generation Tool : Facility of EWB generation through the Bulk Generation Tool has been enhanced.

For more information visit https://docs.ewaybillgst.gov.in/Documents/Enhancementsewb16nov.pdf

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IN PDF:-https://services.gst.gov.in/services/advisoryandreleases/read

Advisory for Taxpayers to file Refund for Multiple Tax period 16/10/2018

  1. Refund application filing for multiple tax period is available for below grounds of refund:
    a.Export of Goods & Services-Without payment of Tax
    b.Export of services with payment of tax
    c.Supplies made to SEZ Unit/SEZ Developer-Without payment of Tax
    d.Supplies made to SEZ Unit/SEZ Developer-With payment of Tax
    e.ITC accumulated due to inverted tax structure
    f.Claim by recipient /supplier of deemed exports
  2. Refund application can be filed using refund application Form GST-RFD-01A & selecting the tax period range
  3. The multiple tax period application has following restrictions:
    a.Multiple tax period selection should be within a single financial year
    b.Application has to be filed chronologically for tax periods and in case refund application is not to be filed for any tax period, a declaration of “No Refund Application” is to be provided.
    -For e.g.: If tax payer wants to file refund application for period April 2018 to June 2018 and there is no refund application filed for period previous to April 2018, then: First, taxpayer would have to file No refund application till April 2018 & Post that file refund application for April 2018 to June 2018
  4. For claiming refund, taxpayer would have to upload invoice details mandatorily in the statement template available in the refund application itself. The statement uploaded by taxpayers will be validated by system from the invoice data declared/provided by the taxpayer at the time of filing return for that period for which refund is claimed. Only after validating data from system, the taxpayer would be able to file refund application
  5. All the invoice details are to be provided in a single statement. Taxpayer is not required to upload multiple statements for different periods separately
  6. After filing refund application, taxpayer would not be able to claim refund for that invoice again in some other refund application as the system will lock the invoice for which refund is claimed in one application. Also, taxpayer would not be able to amend invoice details after claiming refund
  7. Taxpayer can also attach any other supporting document (maximum 4 documents in pdf format of size 5MB each)
  8. After filing of refund application by taxpayer, refund application Form GST-RFD-01A along with the statement and documents uploaded shall be available to jurisdictional tax officer for review and processing of refund

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IN PDF:-https://services.gst.gov.in/services/advisoryandreleases/read

Registration for GSTP Examination Extended upto 15th Oct 2018 10/10/2018

Examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83 of Central Goods and Service Tax Rules, 2017. Such GSTPs are required to pass the examination before 31st December, 2018. The examination will be held on 31.10.2018 from 1100 hrs to 1330 hrs at designated examination centres across India. In this matter kindly refer Press Release dated 17th September, 2018.

The registration for this exam by the eligible GSTPs has already started on 25th September, 2018, on a registration portal, link of which has been provided on NACIN and CBIC websites under the TAB “GSTP Exam Registration”.

The last date of registration which was previously 10th October 2018, is now extended up to 15th October 2018 (11:59:59 PM). All eligible candidates are requested to register themselves on the Exam registration portal urgently.

(https://nacin.onlineregistrationform.org/NACIN/LoginAction_loadIndex.action)

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IN PDF:-https://services.gst.gov.in/services/advisoryandreleases/read

Learning Material for TDS Deductors (Part 1 – Registration & Payment) 03/10/2018

Learning Material for TDS Deductors (Part 1 – Registration & Payment)

03/10/2018

All the authorities notified under Section 51, are required to register on GST portal as TDS (Tax Deduction at Source) Deductors. They are also required to deposit tax deducted with Government.

A. Standard Operating Procedures (SOPs) on TDS issued by GST Council

http://cbic.gov.in/resources//htdocs-cbec/gst/28092018_SOP_ON_TDS.pdf;jsessionid=A7960EC5012618B2FE26595A7D54AC18

B. Registration on GST Portal

  • User Manual

https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Tax_Deductor.htm

  • Frequently Asked Question (FAQ)

https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Registration_as_Tax_Deductor_or_Tax_Collector.htm

  • Computer Based Tutorial (CBT)

https://www.gst.gov.in/help/video/tdsparta and https://www.gst.gov.in/help/video/tdspartb

  • Webinar

https://www.youtube.com/watch?v=XMa_jlR2xTc

C. Payment on GST Portal

  • Guidelines of Government regarding payment by TDS Authorities

https://bit.ly/2xjRrHM

(Department of Revenue, Government of India, Circular No. 65/39/2018-DOR dated 14/09/2018)

  • User Manual (FAQ)

https://www.gst.gov.in/help/payments

  • Frequently Asked Question (FAQ)

https://www.gst.gov.in/help/payments

  • Computer Based Tutorial (CBT)

https://tutorial.gst.gov.in/cbt/payments/gstpayments/index.html

  • Webinar

https://www.youtube.com/watch?v=MJniLaJEAdY

DOWNLOAD
IN PDF:-https://services.gst.gov.in/services/advisoryandreleases/read

Learning Material for TDS Deductors (Part 2 – Returns Filing) 03/10/2018

All the authorities notified under Section 51, are also required to file return in Form GSTR-7, every month, on GST Portal. For ease of compliance of these provisions by TDS Deductors, various training and guidance material, as available, is given below:

A. Standard Operating Procedures (SOPs) on TDS issued by GST Council

http://cbic.gov.in/resources//htdocs-cbec/gst/28092018_SOP_ON_TDS.pdf;jsessionid=A7960EC5012618B2FE26595A7D54AC18

 

B. Online Return Filing of Form GSTR-7 on GST Portal

 

  • User Manual

 

https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR7_Manual.htm

 

  • Frequently Asked Question (FAQ)

 

https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR7_FAQ.htm

 

  • Computer Based Tutorial (CBT)

 

(Will be available shortly)

 

  • Webinar

 

In English https://www.youtube.com/watch?v=Mk5xYHDpt7Q

In Hindi https://www.youtube.com/watch?v=qJw_Q3ZN_SE

 

C. Form GSTR-7 Filing on GST Portal using Offline Utility

 

  • User Manual

 

https://tutorial.gst.gov.in/downloads/gstr7offlineutility.pdf

 

  • Frequently Asked Question (FAQ)

 

https://tutorial.gst.gov.in/downloads/gstr7offlineutility.pdf

 

  • Computer Based Tutorial (CBT)

 

(Will be available shortly)

 

  • Webinar

 

In English https://www.youtube.com/watch?v=eRqXmjx8tIk

In Hindi https://www.youtube.com/watch?v=_pLwP190EM8

DOWNLOAD
IN PDF:-https://services.gst.gov.in/services/advisoryandreleases/read