Examination for confirmation of GSTPs to be conducted by NACIN on 31.10 2018 19/09/2018

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.

The 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, i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2018 in terms of second proviso to rule 83(3). The examination for such GSTPs shall be conducted on 31.10.2018 from 1100hrs to 1330 hrs at designated examination centres across India.

It will be a Computer Based Exam. The registration for this exam can be done by the eligible GSTPs on a registration portal, link of which https://nacin.onlineregistrationform.org/ will also be provided on NACIN and CBIC websites. The registration portal will be activated on 25th September, 2018 and will remain open up to 10th Oct 2018. For convenience of candidates, a help desk will also be set up, details of which will be made available on the registration portal. The applicants are required to make online payment of examination fee of Rs. 500/- at the time of registration for this exam.

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

Advisory for Taxpayers to file Refund for Multiple Tax period 23/08/2018

  1. Refund application filing for multiple tax period is available for below grounds of refund:
    1. Export of Goods & Services-Without payment of Tax
    2. Supplies made to SEZUnit/SEZDeveloper-Without payment of Tax
  2. Refund application can be filed using refund application Form GST-RFD-01A & selecting a particular tax period
  3. The multiple tax period application has following restrictions:
      1. Multiple tax period selection should be within financial year
      2. 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 isto be provided`

    Forge: April 2018 to June 2018 refund application cannot be filed till application or No refund application declaration is filed for any tax period prior to April 2018

  4. For claiming a refund, the taxpayer would have to upload invoice details mandatorily in the statement template available in the refund application itself
  5. 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
  6. Only after validating data from the system, the taxpayer would be able to file refund application.
  7. All the invoice details are to be provided in a single statement. The taxpayer is not required to upload multiple statements for different periods separately.
  8. After filing refund application, the taxpayer would not be able to claim a 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, the taxpayer would not be able to amend invoice details after claiming refund
  9. A taxpayer can also attach any other supporting document,if required 4 documents can be uploaded with a single refund application in pdf format.Max size allowed for a document is 5MB
  10. After filing of the refund application by the taxpayer, refund application Form GST-RFD-01A along with the statement and documents uploaded shall be available to tax officer for review and processing of refund
  11. As the functionality for multiple tax periods has been made available, therefore to avoid duplication, the refund applications in the categories mentioned in point2 above,that wereSAVED in the GST system will be purged and removed from the system

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

Examination For Confirmation Of Enrollment Of GST Practitioners to be conducted by NACIN, Faridabad 13/07/2018

National Academy of Customs, Indirect Taxes & Narcotics (NACIN), Faridabad has been authorized to conduct an examination for confirmation of enrollment of Goods and Service Tax Practitioners (GSTP) in terms of sub-rule (3) of rule 83 of the Central Goods and Service Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.
The GSTPs covered under rule 83(1)(b) read with second proviso to rule 83 (3) of said rules, are required to pass the said examination before 31.12.2018. The schedule of examination, syllabus of examination and the website for registration for examination will be notified in due course.

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

Inviting feedback and suggestions on the proposed changes in the GST Law 10/07/2018

The document containing draft proposals for amending the CGST Act, 2017, IGST Act, 2017, and the GST (Compensation to States) Act, 2017 has been uploaded on the MyGov.in, inviting feedback and suggestions on the said proposals, from all the stakeholders.

The link to the uploaded document on MyGov.in the portal is “https://www.mygov.in/group-issue/stakeholder-consultation-proposed-changes-gst-laws/”.

You are requested to share feedback and suggestions if any latest by 15th Jul 2018.

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

New version of GSTR-4 offline tools (V2.1) is now available on portal 10/04/2018

For preparing your GSTR-4 for the 4th quarter (Jan . Mar), 2017-18, a new version of GSTR-4 offline tool (V2.1) is now available in .Download. section from 6th April 2018. Please note, that declaring inward supplies details received from the registered suppliers (other than supplies attracting Reverse Charges) under Table 4A in the offline tools of GSTR-4 is mandatory. Table 4A and 4B of GSTR-4 is combined in the excel sheet of offline tool and return filers are required to specify .Yes. or .No. in the column of .Reverse Charge Status. to select the nature of supply. In case supplies are not related to reverse charge .No. option is to be selected.

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

Advisory for change in taxpayer type from SEZ to Regular or Regular to SEZ 19/03/2018

  1. Migrated taxpayers who have inadvertently selected themselves as SEZ, can send their requests to become regular on the email: reset.sezflag@gst.gov.in.
  2. Taxpayers who have not migrated as SEZ can send their requests to become SEZ on the email: reset.sezflag@gst.gov.in. Please attach a scanned copy of LOA for obtaining registration as SEZ /SEZ developer units.

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

Advisory to Taxpayers on Improved GSTR-3B Return Filing Process 22/02/2018

  • Filing of GSTR 3B Return made easier and user friendly.
  • Optimum utilization of ITC is displayed by System, which however can be edited.
  • The amount to be paid in cash after taking into account ITC, gets displayed.
  • One click Challan preparation to avoid payment of tax under wrong heads.


  • FAQs and User Manual are provided alongwith pop ups, to guide taxpayers while filling Form GSTR 3B.
  • Fill either CGST or SGST/UGST amount, other tax will get auto filled.
  • Form GSTR 3B can be previewed or downloaded, for cross verifying saved details in any table(s), by Clicking PREVIEW DRAFT GSTR-3B button. The draft Summary page of your GSTR-3B can be downloaded for review.
  • Once taxpayer proceeds to payment, the details of balances as available in cash and credit ledgers can be seen (refer Table 6.1 – Payments Table) at one place.
  • Tax liabilities as declared in the return along with the credits gets updated in the ledgers and displayed in the “Tax payable” column of the payment section and can be seen while hovering on the said headings of credit in the payment section.
  • System auto-populates “Tax to be paid through ITC” fields with optimum utilization amounts based on provisions of the law relating to credit utilisation. It is suggestive and taxpayer may edit the ITC utilization. In case ITC utilization is changed, the cash to be paid also gets changed accordingly.
  • If available cash balance in Electronic cash ledger is insufficient to offset the liabilities, additional cash required for paying liability is displayed in the last column of the Table (Additional cash required). Taxpayer may create challan for that amount directly by clicking on the CREATE CHALLAN button. Once online payment is made, system will navigate back to Payments Table.
  • Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities.
  • Click “Proceed to file” and File GSTR-3B with EVC or File GSTR-3B with DSC. (“Submit” button has been removed).