No E-Way Bill Generation for Non-GST Payers from 1st December

– Blocking and Unblocking of EWB generation facility activated

– If GSTR-3B is not filed for 2 months, EWB generation gets blocked

New Delhi, 1st December 2019: As per the decision of the GST Council, Goods and Services Tax Network (GTIN) has activated the Blocking and Unblocking facility of E-Way Bill (EWB) generation on the E-Way Bill
Portal from 1st December 2019.

Taxpayers who have not paid their GSTR-3B for two months i.e. for the month of September and October, the EWB generation for their GSTIN (whether as consignor or consignee) would get blocked from 1st  December 2019. Once blocked, the EWB generation for such GSTIN could not be processed either through supplier, recipient, and even transporter.

Once the Return is filed on GST Portal, the blocking status is removed by the system, next day.

Restoration of EWB generation could be done by the Jurisdictional Officer on the GST Portal by Unblocking the service. When a Taxpayer files the pending GSTR-3B return, their default period would be reduced to less than 2 months and the same status would be updated on the EWB portal. Then the Jurisdictional Officer can unblock the EWB generation facility on the GST Portal upon considering the manual representation received from such taxpayer.

This will not have any impact to the already generated e-way bills, on which goods are in transit even if the GSTIN of the associated gets blocked. The e-way bills generated before the 1st of December 2019 are valid and can be used to move goods to the destination.

Mr. Prakash Kumar, CEO-GSTN said, “As part of increasing GST compliance, we have activated the blocking unblocking facility for E-Way Bill generation as per Rule 138E of CGST/SGST Rules, 2017. We have been sending alerts to the non-filers since August and now on the directions of GST Council, the generation of
EWB facility will get blocked.”

“Transporters who are enrolled only on E-Way Bill Portal and not registered on the GST Portal will not be affected with this and could continue to do business as usual. This new change will impact only those who are registered under GST and are required to file GSTR-3B.” Mr. Kumar further added.

After filing the GSTR-3B for the default period, if the taxpayer wants to generate the e-way bills immediately, then they can log in to the e-way bill portal and select the option ‘Search > Update Block Status’ > Enter
their GSTIN and check the status.

If their GSTIN is still shown as blocked, then they can use update option to get the latest filing status from the GST Common Portal. If their return filing default period reflects as less than two, their return filing status will be communicated by GST System to E Way Bill Portal. Such blocked GSTIN will get unblocked and their E Way Bill generation facility will be restored on EWB Portal.

If the issue is not resolved, Taxpayers may contact the GST helpdesk and raise a grievance at 0120-4888999


Online Refund Processing and Single Disbursement under GST

GST Network developed and implemented 100% Electronic Refund Process

New Delhi, September 26, 2019: As decided by the GST Council, the refund processing by tax officers have been made online and disbursal through a single authority.

The refund is sought by taxpayers largely on account of exports. The other categories are for a refund of excess Input Tax Credit, inverted duty (where tax on inputs is higher than the tax on output), refund of excess cash in cash ledger
etc. As far as refund of export of goods on payment of IGST is concerned, the same has been fully online since inception where the return (GSTR-1) of the taxpayer is treated as refund application. After filing of GSTR-01 and GSTR3B, GST System processes the refund and shares the export invoice data along with details like shipping bills, port code etc. with a Customs System called ICEGATE, which then matches the details with shipping bills in its system and status of refund claimed on the same. Based on this, the eligible amount gets transferred to the bank account of taxpayers thru PFMS system of the Government. More than half of refund amount goes thru this route. Till date more than Rs 95,000crores has been refunded under this method.

For other set of refunds like export of services, inverted duty structure cases, accumulated ITC etc., the taxpayers applied for refunds online, on the GST Portal, along with the required statements in RFD 01-A form. The refund
application was transmitted electronically to the dashboard of the tax officer. However, the processing of the refund application by the tax officer was done manually, which included issue of deficiency memo, sow cause notice, payment advice, refund order etc.


Online version of New GST Return (Trial) released by GSTN

New Delhi, September 13, 2019: As part of the ongoing New GST Returns Trial, Goods and Services Tax Network (GSTN) today released the online version of GST ANX-1 and GST ANX-2of the New Returns for familiarisation of
the Taxpayers. The new features have been made available on the GST portal

In the proposed system of new GST Return filing, a normal taxpayer would have to file FORM GST RET-1 (Normal) (on either monthly or quarterly basis) or FORM GST RET-2 (Sahaj) / FORM GST RET-3 (Sugam) (both on a quarterly
basis). Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2) will also have to be uploaded as part of these returns. For the familiarization of stakeholders with the proposed New Returns system and
to obtain their feedback/suggestions, to further improve the New Return Offline tool, the trial version of the OfflineTool was released on GST Portal in July this year.

So far the taxpayers could use the new return offline tool for the preparation of the Form GST ANX 1 and create a JSON file for upload on GST Portal. They could also download GST ANX 2 JSON file (details of inwards supplies as
the recipient) and import it in the tool. They could then import their purchase details in the tool and use the matching tool Built in the Offline Tool to compare it with the GST ANX 2 to identify purchases that have not been reported by
supplier or reported but incorrectly. Based on outcome of the matching Tool, they could also take actions of ‘Accept’, ‘Reject’ or keep ‘Pending’ on these documents. They could also upload the JSON of GST ANX-2 on portal after
taking action.

With the release of the online version of GST ANX-1 and GST ANX-2, the supplier taxpayers have now been provided with a facility to fill in details of Business-to-Business (B2B), Business-to-Consumer (B2C) and Details of
Supplies attracting Reverse Charge in their Form GST ANX 1, online, on the GST Portal directly. On saving these details by Supplier Taxpayer, records of Form GST ANX-1 will automatically flow to GST ANX 2 of the recipient taxpayer and respective tables of GST ANX-2 of the Recipient Taxpayer will thus get auto-populated on which he/she can now take ‘Action’ (Accept / Reject / Pending) on Form GST ANX-2 online….


GSTN Releases Offline Tool of New GST Return for Trial Run by Stakeholders

  • Offline Tool for Form GST ANX-1 and GST ANX-2 which also has Matching Tool released

New Delhi, July 30, 2019: As per directions of GST Council, Goods and Services Tax Network (GSTN)

today released the trial version of the New Returns Offline Tool of Form GST ANX-1 and Form GST ANX2. In the proposed system of new GST Return filing, a normal taxpayer would have to file FORM GSTRET-1 (Normal) or FORM GST RET-2 (Sahaj) or FORM GST RET-3 (Sugam) on either monthly or quarterly basis. Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2) will be filed as part of these returns. All the outward supplies will be detailed in GST ANX-1 while GST ANX-2 will contain details of inward supplies auto-populated mainly from the suppliers’ GST ANX-1. It will also
contain details auto-populated from Form GSTR-5 and Form GSTR-6.

The taxpayer will be required to take action on details of inward supplies contained in Form GST ANX-2 by accepting or rejecting the entries. The taxpayer can also keep the invoice pending by marking the entry

The Tool released today also contains an excel template in which Purchase Register has to be prepared by the taxpayer which will then be imported in the tool for matching. The set also included excel template in which outward supplies and reverse charge details can be kept for importing in the Tool to create ANX-1. The Offline Tool along with templates can be downloaded from download section of GST Portal ( ).


GSTN Offers Free Accounting Billing Software for Taxpayers

Goods and Services Tax Network (GSTN) is a Section 8 (under new companies Act, not for profit companies are governed under section 8), non-government, private limited company. Instituted in March 2013, the Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST).