07/12/2020 GST-n-You Contest 2020: Ahmedabad youth wins Rs 1L prize in GSTN contest

Press Release
07.12.2020

GST-n-You: A Young Engg. Grad from Ahmedabad
Won Rs.1 lakh cash prize in the GSTN’s Contest

New Delhi: A young computer engineering graduate of 23 years Sh. Viraj R. Raval of Ahmedabad has won a cash prize of Rs. One lakh as the first prize for his video “Benefits of Registering the Business under GST” in the GST-n-You, a creativity contest organised by GSTN to further highlight the significance of benefits of GST to the taxpayers, trade, industry and businesses, and common people besides encouraging information dissemination on the GST related issues through people‟s participation and their creative aptitude.

Out of the 223 entries for GST-n-You, the contest which was open from 15th Sept to 15th Oct 2020, a total of 16 participants were adjudged as the winners under three prize categories. Four entries have been selected for the Second prize of Rs 50,000/- each and the winners in this category are Sh. Arun Vijayan of Thiruvananthapuram for his video on „Benefits of GST for Taxpayers and Consumers‟, Sh. GautamMahanti of NaviMumbai for his creative graphic „Benefit of e-Invoice and SMS based EWB generation‟, Sh. Shubham Jaiswal of Kanpur for his video „Benefits of GST for Taxpayers‟, and Ms. Hensi Shah of Anjar in Kachchh for her video „Basic Concepts of Refund on Inverted Duty Structure‟. Besides these, 11 other participants have been selected for the third position and have won a cash prizeof Rs. 10,000/- each.

Apart from these 16 cash prize winners, 14 more participants have been selected for the Certificate of Appreciation for their creativity and originality. The results along with the awarded entries of participants have been uploaded on the GSTN portal. The Awarded Entries of the contest GST-n-You are also uploaded on the YouTube channel of GSTN for the information dissemination to the taxpayers and other stakeholders besides public at large. However, these videos/creatives, etc. on the YouTube channel of GSTN are meant only for general information/guidance purposes. Such IECmaterial displayed here do not serve any legal purpose

Due to Covid condition, the GSTN do not intend to organise any function to distribute the prizes to the winners. All the cash prizes will be given to the winners directly into their bank accounts and their certificates will reach them physically by Speed Post.

It may be recalled that GSTN provides IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax(GST).

URLs:
1. https://www.gst.gov.in/newsandupdates/read/422
2. https://bit.ly/gst-n-you-contest

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INPDF: https://tutorial.gst.gov.in/downloads/pressrelease/others/GSTnYouContest2020.pdf

27/10/2020 NIL filing facility of Composition Taxpayers through SMS

Press Release

Composition Taxpayers can now file NIL statement through SMS
GSTN deploys the functionality

– About 20% of 17.11 lakh Composition taxpayers who file NIL statement to benefit the facility
– Facility of filing NIL GSTR-3B and NIL GSTR-1 through SMS has already been provided
– Taxpayers are advised to send SMS in the prescribed format to avail the benefits

New Delhi, 26th October 2020: Goods and Services Tax Network (GSTN), the IT backbone of GST system, has launched the facility of filing of NIL statement for Composition Taxpayers. With this, Composition taxpayers can now
file NIL statement in Form GST CMP-08 through SMS and without logging in to the GST portal. CMP-08 is a quarterly statement of self-assessed tax to be submitted by Composition Taxpayers.

The facility of filing NIL statement on GST portal will remain available to the taxpayers. As per GSTN statistics, a total of 17.11 lakh are registered under the Composition Scheme out of which about 20% (3.5 lakh) taxpayers who do
NIL filing would be benefitted with this facility.

How to file Nil Form GST CMP-08 through SMS: (Watch Video)

  •  Send SMS NIL C8GSTINReturn Period to 14409. For example for NIL Filing for Tax Period Apr-Jun 2020: NIL C8 07AXXXXXXXXXXZ6 062020
  •  After sending the SMS, the taxpayer will receive a six-digit verification code through SMS. Send SMS again on the same number 14409 with Verification Code to confirm filing of Nil Form CMP-08. For Example: If Verification Code received here is 324961, it should be sent as CNFC8 Verification Code.(CNF C8 324961).
  •  After successful validation of Verification Code, GST Portal will send back Application Reference Number (ARN) to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GST CMP-08.
  •  Subsequent to the successful filing of Nil Form CMP-08, through SMS, the status of Form CMP-08 is changed to Filed on GST Portal. The taxpayer can visit the portal and check it.
  •  It should be noted if the sequence of the message is incomplete or incorrect or not according to the format, filing will be unsuccessful. Hence, taxpayers are advised to file NIL CMP-08 or any other NIL return through SMS in the prescribed format only.

The facility to file NIL GSTR-3B (Monthly summary return filed by Normal taxpayers) and NIL GSTR-1, (Monthlyor quarterly return filed by Normal taxpayers to disclose their outward supplies along with their tax liability) has
already been provided to the taxpayers. With the extension of this facility to the Composition Taxpayers, now over 35lakhs taxpayers can NIL returns offline through SMS..

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/NIlfilingfacilityofCompositionTaxpayersthroughsms.pdf

 

18/09/2020 New enhancement allows downloading E-Way bills for one month period in one go

Press Release

New enhancement allows downloading E-Way bills
for one month period in one go

– The facility was earlier available for the period of 5-days interval.
– User can download E-way bill using the Reports tab in E-way bill                                    portal
– The facility is aimed to provide relief to taxpayers and transporters

New Delhi, 18th September 2020: E-way bill, a document, which is generated for the movement of goods, can now be downloaded for the last one month period with a single click. This facility has been made available on the Eway bill portal run by National Informatics Centre (NIC).Till recently, the taxpayers or transporters could download e-waybills generated by them for a limited period of 5-days interval. This was causing hardship as the taxpayers had to download the e-waybills multiple times in a month. Suggestions were received from taxpayers to increase the number of days for which E-way
bills could be downloaded.

Keeping in view the demand of taxpayers, the system has been enhanced to enable the download of ewaybills for a longer period, that is, for one month. Taxpayers can now make use of this facility to download the e-waybills in excel format and use in their systems. This facility is presently available daily between 8 AM to 12 noon so as to ensure that performance of the e-way system is not impacted for regular activities of the e-way bill system.

Transporters can continue using the same path as they were doing before for downloading of E-waybills, i.e.

Visit E-way bill portal (https://ewaybillgst.gov.in/) >> Fill login credentials >> Go the Reports tab >>Download E-way bills from My E-way bill Report.

E-way bill is required to be generated by a registered GST taxpayer for the movement of goods if thevalue of the consignment is more than Rs. 50,000 for inter-state movement. For intra-state movement,limits vary from state to state.

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/eway/newenhancemen%20allowsdownloadinge-waybill.pdf

21/07/2020 Form GSTR-4 Annual Return made available on the GST portal

Press Release

Composition Taxpayers to file only one return in a year now,
Form GSTR-4 Annual Return made available on GST portal

  • – More than 17 lakh composition taxpayers are liable to file the return
  • – Last date to file Form GSTR-4 (Annual) for FY 2019-20 has been extended to 31st August 2020

New Delhi, 21stJuly 2020: GSTN has made Form GSTR-4 (Annual Return for Composition Taxpayers) available on the GST portal. This will enable 17 lakh Composition Taxpayers to file their returns on an annual basis with effect
from FY 2019-20. Prior to this period, Composition Taxpayers were required to file their returns every quarter in form GSTR-4. While both are known as GSTR-4, the one for quarterly return for period 2018-19 is completely different
from the Annual Form GSTR-4 applicable from FY 2019-20.

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/gstr4annualreturn.pdf

04/07/2020 Upsurge in E-way bills signals to green shoots in economy

Press Release

Upsurge in E-way bills signals to green shoots in economy

  • More than 4.27 crore E-Way Bills generated in June 2020 against                               average of 5.3 cr permonth of pre-COVID period
  • Value of E-way bills generated in June is close to pre-lockdown figures
  •  Unlock 2.0 set to witness a further surge

New Delhi, 5thJuly 2020: E-way bill generation data, one of the prominent indicators of economic activity has seen a tremendous recovery during the unlock 1.0. The E-way generation which used to be around 20 lakh a day, in regular times, had drastically come down after the enforcement of the lockdown. March 2020 witnessed the steepest fall in E-way bill generation plunging to a low of approximately 0.50 lakh on 25th March, the lowest
figure on the first day of the nation-wide lockdown.

However, with the phase-wise relaxation announced by the Government, the trend had started moving upwards and after the Unlock 1.0, the e-way bill generation is nearing full recovery. June 30, the last day of Unlock 1.0
ended with the generation of18.32 lakhs e-way bills with a value of over Rs. 54,500 crore, which is the highest since the enforcement of the lockdown

E-way bill is required to be generated by a registered GST taxpayer for the movement of goods if the value of the consignment is more than Rs. 50,000 for inter-state movement. For intra-state movement, limits vary from state to state. Look at how the E-way bill generation witnessed a roller-coaster ride before, during and after the lockdown.

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/eway/upsurgeinewaybillssignals.pdf

01/07/2020 Filing Nil Form GSTR-1 through SMS

Press Release

GSTN launches SMS facility for Nil Filing of GSTR-1,
Appeals taxpayers to send SMS in the prescribed format

  •           – 12 lakh Taxpayers would be benefitted
  •           – Facility of filing GSTR-3B through SMS has already been provided
  •          – Sending SMS in the prescribed format is necessary to avail facility: GSTN

New Delhi, 1st July 2020: Goods and Services Tax Network (GSTN), the technology backbone of GST system, has launched the facility of NIL filing of GSTR-1 through SMS. This will benefit approximately 12 lakh taxpayers who
can now file their return without login to the GST portal. However, the facility to file return on the portal will also be available as usual. NIL return for the Form GSTR-1 can be filed on a monthly as well as quarterly basis. This is the back to back deployment of SMS facility for filing of NIL retun by GSTN within one month. Since 8th June 2020, taxpayers have already been enabled to file their GSTR-3B return through SMS.

How to file Nil GSTR-1 through SMS

  • The Taxpayer has to SMS ‘NIL<R115 digitGSTIN Tax period in MMYYYY format and send it to 14409 from the registered mobile number. For example, for filing a return for the month of April 2020, the taxpayer having GSTIN 09AXXXXXXXXXXZC should send, NIL R1 09AXXXXXXXXXXZC 042020 to 14409. If the return is filed for Apr-Jun 2020 quarter, the taxpayer should send NIL R1 09AXXXXXXXXXXZC 062020.
  • After sending the SMS, Taxpayer will receive a six-digit verification code through SMS. The taxpayer hastosenanotherSMSCNF<SPACE>R1<SPACE>06 digit verification code to14409.Forexample if the received verification code is 782503 then he will send: CNFR1 782503 to 14409.
  •  The Taxpayer will finally receive a success message with Application Reference Number (ARN) indicating that NIL filing of GSTR-1 has been successful. The status of the filed application can also be tracked on the GST Portal by logging into the GSTIN account and navigating to Services>Returns>TRACK RETURN SALE. FORM GSTR-3B can also be filed as Nil by using the same steps as above and using 3B instead of R1.

Mr. Prakash Kumar, CEO of GST Network (GSTN) said, “We strive to enable taxpayers to perform their tax-related activities on their own by making the process as simple as possible. Some common mistakes have been observed while typing and sending the SMS which eventually leads to the unsuccessful filing. We are trying to make taxpayers aware that filing should be done in the prescribed format only to avail the facility.

” The correct format for NIL filing of GSTR-1 is: NIL<SPACE>R1 <SPACE>15 digit GSTIN Tax period in MMYYYY. For example:NIL R1 09AXXXXXXXXXXZC 062020. If the sequence of the message is incomplete or incorrect or not according to the format, filing will be unsuccessful.

The filing of NILForm GSTR-1 can be done anytime on or after the 1st of the subsequent month or quarterfor which the return is being filed. For example, for the month of June 2020, NIL return can be filed only on or after 1st July 2020 and for April-June 2020 Quarter, it could be filed on or after 1st July 2020. More details on the eligibility and procedure for filingNil GSTR-1 return can be found in the help section of the GST portal www.gst.gov.in.

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/filingnilformgstr1throughsms.pdf

06/06/2020 Filing NIL Form GSTR-3B through SMS

Press Release

GSTN enables Nil Filing of GSTR-3B through SMS

  •                               – Functionality deployed on GST portal
  •                              – Over 20 Lakh Taxpayers are likely to be benefitted

New Delhi, 6th June 2020: In a significant move to ease GST compliance, The Goods and Services Tax Network (GSTN) has enabled the functionality to file ‘Nil’ GSTR-3B return for GST taxpayers by using SMS facility from their registered mobile numbers. Form GSTR-3B can be filed as a Nil return if there are no outward supplies as well as a liability (including reverse charge liability) in the month, for which the return is being filed for. Taxpayers will continue to have an option of filing a nil return through the online mode. This functionality is
going to benefit nearly 20% of GST filers which amount to over 20 Lakh taxpayers who file Nil monthly return i.e. GSTR-3B.

How to file Nil GSTR-3B through SMS

The Taxpayer has to SMS ‘NIL3BGSTIN Tax period in MMYYYY format and send it to 14409 from the registered mobile number. For example, for filing a return for the month of May 2020, the taxpayer having GSTIN 09AGBPS5577MSZCshould send,NIL 3B 09AGBPS5577MSZC 052020 to 14409

After sending the SMS, Taxpayer will receive a six-digit verification code through SMS. The taxpayer will send another SMSCNF3B06 digit verification code to 14409. For example if the received verification code is 782503 then he will send CNF 3B 782503 to 14409.

The Taxpayer will finally receive a success message with Application Reference Number (ARN) indicating that NIL filing of GSTR-3B has been successful. The status of the filed return application can also be tracked on the GST Portal by logging into the GSTIN account and navigating to Services>Returns>Track Return Status.

Mr. Prakash Kumar, CEO of GST Network (GSTN) said, “Over 1 crore taxpayers are supposed to file their monthly return GSTR-3B and around 20% fall under the category of ‘NIL’ return filers. The move is aimed at simplifying GST compliance for such businesses. Many of them get registered to be eligible for contracts from Government and other agencies but do not undertake any business regularly.”

Taxpayers can file Nil GSTR-3B through SMS if

  • the taxpayer is registered as a Normal taxpayer/ Casual taxpayer/ SEZ Unit /SEZ Developer and hasa valid GSTIN.
  •  Authorized signatory and mobile number is registered on the GST Portal.
  • There is no pending liability of Tax, interest or late fee for previous periods.
  •  All previous GSTR 3B returns are duly filed.
  • No data is in a saved stage in the online version of FORM GSTR-3B.

The filing of Nil FORM GSTR-3B can be done anytime on or after the 1st of the subsequent month for which the return is being filed for. For example, for the month of May 2020, NIL return can be filed only on or after 1st June 2020. All the authorized representatives for a particular GSTIN are allowed to file Nil Form GSTR-3B through SMS. More details on the eligibility and procedure for filing Nil GSTR-3B return can be found in the help section of the GST portal.

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/filingnilformgstr3bthroughsms.pdf

30/05/2020 Facility for registration of IRP/RPs made available on the GST Portal

Press Release

GSTN enables New Registration functionality for Insolvency Resolution Professionals

New Delhi, 29thMay 2020: The Goods and Services Tax Network (GSTN) has enabled New Registration functionality on the GST portal for erstwhile registered entities who are now corporate debtors under the provisions of the Insolvency and Bankruptcy Code (IBC), 2016. This facility will benefit the companies which are undergoing the corporate insolvency resolution process and whose management affairs are being undertaken by Interim Resolution Professionals (IRP) or Resolution Professionals (RP).

To use this functionality, the appointed IRP/RP should choose the reason to obtain new registration in the drop down menu as “Corporate Debtor undergoing the Corporate Insolvency Resolution Process by IRP/RP” while applying for registration on the GST portal.

The CBIC, in its notification no. 11/2020 dated 21st March 2020, had stated that the corporate debtors shall be liable to obtain new registration through IRP/RP. Accordingly, the IRP/RPs can apply for new registration on behalf of corporate debtors within 30days from their appointment or by 30th June 2020, whichever is later. The registration can be applied in each of the States/UTs where the corporate debtor was registered earlier

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/registration/registrationofirprps.pdf