05/05/2020 Filing FORM GST PMT-09 made available on the GST Portal

Press Release

Facility to taxpayers, GSTN enables inter-head transfer of amount
Available in cash ledger

      – GST PMT-09 made available on GST Portal
– Transfer of amount from one head to another enabled
– No need to claim refund of excess balance in cash ledger

New Delhi, 5th May 2020: The Goods and Services Tax Network (GSTN) has come up with a new functionality on GST portal which is aimed to provide a major relief to taxpayers. A taxpayer can now transfer any amount available under one head to another in the Electronic Cash Ledger. For this, a new functionality of GST PMT-09 has been made available on GST portal. This is a major facility released to the taxpayers on GST Portal, especially during the time of COVID-19 crisis when there is limited access to cash resources.

What is Form GST PMT-09:

Form GST PMT-09 provides flexibility to taxpayers to make multiple transfers from more than one head (major or minor) to another head (major or minor). It helps with the intra-head or inter-head transfer of amount available in electronic cash ledger only. The major heads defined are CGST, SGST/UTGST, IGST and cess, whereas the minor heads defined in the law are tax, interest, late fee, penalty and others.

So, a person can transfer amount available in electronic cash ledger from one major head to another major head, keeping minor head the same. Alternatively, one can move the amount from one minor head to another minor head, keeping the major head unchanged.

Thus the taxpayers need not apply for a refund for tax wrongly deposited under a particular head or deposit the amount in the cash ledger again.

How to file Form GST PMT-09
To file Form GST PMT-09 taxpayers are required to login on GST portal with valid credentials and can find this option under the ‘Electronic cash ledger’ tab when they navigates to ‘Services’ and then chooses ‘Ledgers’

After Form GST PMT-09 is filed successfully, the ARN is generated. An SMS and an email are then sent to the taxpayer on the registered mobile and email id. Electronic Cash ledger gets updated after the successful filing. Duly filed form GST PMT-09 will be available for view/download in PDF format.

Taxpayers can seek better guidance on Form PMT-09 through a detailed FAQ and User Manual provided on the GST Portal under the Help section.

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INPDF:https://tutorial.gst.gov.in/userguide/ledgers/index.htm#t=Manual_pmt09.htm

 

 

01/05/2020 Taxpayer issues Handled by GST Helpdesk during first Lockdown

Press Release

GSTN ensured ‘Business as Usual’ for GST Helpdesk amid Lockdown

  •          – GST Helpdesk fully operational with regular hours 9-to-9 in all 12                                  serviced Language
  •           – Helpdesk transition from Office to Homes done in a secured manner

New Delhi, 1st May 2020: During lockdown, the GST Helpdesk was fully                operational and running smoothly through its Toll-free number from 9AM to 9PM serving in 12 languages. The Goods and Services Tax Network (GSTN) with its Helpdesk service partner TechM created a secured virtual environment through next generation and robust technology for their Helpdesk employees resolving GST queries. More than 65% GST helpdesk agents out of total capacity worked from their homes.

In this catastrophic situation while almost every other helpdesk services were either completely nonfunctional or were running on Interactive Voice Responses (IVRs), it was imperative to find out a solution to ensure the services are provided to GST system taxpayers seamlessly. It was an exigent task to transition the entire helpdesk resources working within office facilities, using fixed logistics to work from their homes. GSTN directed TechM to plan for the transition way before the Lockdown was announced. The helpdesk and
support teams went through a series of hurdles including custom clearances, manually tagging the machines, transferring the machines to agent’s homes and conducting multiple rounds of testing, etc. A timely and effective planning ensured that the GST Helpdesk services were not affected even for a single
day making the helpdesk ‘Work From Home’ (WFH) precedent operating just like ‘Business As Usual’ (BAU).

Mr. Prakash Kumar, CEO-GSTN, underlining its significance expressed, “Generally Helpdesk or Call Centre is synonymous with a large number of people seated in a room providing information to callers. The required
communication tools to manage the calls, route them to agents who speak a particular language or deal witha particular business segment are the backbone of a Call Centre.”

“The entire model turned on its head by COVID-19 lockdown. Agents had to work from home, calls had to be routed to them at their phone. All this had to be done in a secured manner. This was not a small job, but necessity made GSTN and its tech partner TechM to do this. Today a good number of associates are providing Helpdesk support to GST stakeholders. We would continue to work ensuring 360-degree safety of people and process to combat the situation.”

GSTN today shared the Data on GST Helpdesk services. Over 56,690 Taxpayer issues were handled during the first month of lockdown from 25th March till 24th April, 2020. The data also showed that more than 19552 tickets raised by taxpayers were resolved during this period. The highest number of tickets handled in a day was 2766 and highest number of calls handled was 1776. However, due to the lock down, there is a steep dip experienced in the call and ticket volume trend at GST helpdesk. The total received transactions (Inflow of calls and GRP Tickets) are approximately 20% of the usual volume trend. Before the lockdown, GST help desk would receive average around 8000 to 10,000 calls every day while around 2,000 tickets were raised on GRP portal on a daily basis.

Ms. Karuna Chandila, VP Customer Services, GSTN told that, “We have tried to create a perfect balance between Employee safety and Business Continuity during Covid19 epidemic. We have been able to close over 10904 tickets at first level (L1) and resolved more than 8648 tickets at L2 which works on more complex technical issues. Extraordinary time calls for extraordinary measures, the team stood up to the challenge, devised out of the box solution and got implemented.

Mr. Sujit Bakshi, Cluster Head, TechM said, “We are privileged to serve the largest tax reform initiative globally. I wish to record my special appreciation for GSTN who swiftly allowed us to work from home, even before the lockdown was formally announced and continue supporting tax payers during this unprecedented emergency. Lock down is not able to superimpose our passion to reach and support the taxpayers. This is evident through our maintained First Call Resolution (FCR) score of 99.99% just like during regular business
days.”.

Out of the twelve languages GST Helpdesk provides services to, the Hindi Helpdesk services received the highest number of calls comprising 61.66% of the total call volume followed by English language with 14.80% volume. Marathi at 4.75% received third highest number of calls, closely followed by Gujarati 3.65%, Telugu 3.00%, Bengali 2.93% and Tamil 2.86%. The other languages are Kannada, Punjabi, Oriya, Malayalam and Assamese which registered lesser call volume respectively.

For GST Portal, the issues are reported through voice calls and the GRP portal. While most of the calls have general queries for which on-call resolution is provided, however there are few technical queries for which a ticket is raised either by the helpdesk agent or directly by the user on the Grievance Redressal Self-help facility available at the GST Portal.

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

05/04/2020 GST Ecosystem working during Lockdown

Press Release

New Delhi, 5th April 2020

GSTN enables tax-officers keep moving despite the lockdown

  •               – Provided secured access to over 1700 tax officers from 18                                            States/UTs  to work remotely
  •                 – Shares data of applications processed during the first 10 days of                                lockdown
  •               – Over 20,000 registration and about 8000 refund cases processed                            until 03rd April 2020

The Goods and Services Tax Network (GSTN) has said that has enabled tax officers ofdifferent states and union territories (UTs) to access their offices during the lockdown period. The company is providing secured access to the office network on request. Till 31st March 2020, it had enabled 1748 tax officers from 18 States/UTs through the Virtual Private Network (VPN), a secure way to access the office network. This is in addition to the three
hill states which already connect to GST System using VPN

Apart from 1.23 crores taxpayers, GSTN provides the IT services to 29 States/UTs also for implementation of GST. For these states and UTs, GSTN provides back-office applications like processing of registration application, processing of refund applications, audit assessment, appeal etc. for all their tax officers, which is different from the front-end interface used by the taxpayer, i.e. GST portal. Soon after the lockdown was announced, GSTN, the IT backbone of GST, offered secured access to all these states to enable their
officers to work remotely.

After the request from these States/UTs, the nominated officers were provided the VPN to access the back office and they are executing their job remotely without any hassle. This is helping officers to avoid the backlog which could have happened if the cases were not processed during the lockdown. With the provision of auto-approval of applications, if not processed by the tax officer in a time-bound manner, the officers want them to do it manually to avoid any future complication.

As per the data shared by GSTN, a total number of 20,273 registration-related cases were processed during the first 10 days of lockdown, i.e. from 25th March to 3rd April 2020. This includes 10,077 cases of new registration, 3377 cases of core amendment, 3784 cases of cancellation by application, 1966 cases of cancellation by Suo Moto and 1069 cases of revocation. Similarly, 7876 cases of refund were also processed during the period.

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

06/03/2020 Application for opting-in Composition Scheme started

Press Release

06.03.2020, New Delhi

Applications for opting for Composition Scheme are open, several benefits for small Taxpayers

Applications for opting in the GST Composition Scheme for the year 2020-21 have been opened. The existing registered taxpayers are required to apply for this scheme before 31stMarch 2020 on the GST portal. This scheme has been specially designed for the benefit of small Taxpayers. Under this scheme, the small tax payer sare provided with several relaxations with regard to maintenance of their accounts, filing of returns and payment of tax.

What is GST Composition Scheme?

Under the composition scheme, the taxpayers have been provided with the facility to pay their tax at a fixed
rate in consolidated manner and to file a single return for the whole year, afacility not provided to regular taxpayers. The taxpayers whose aggregate annual turnover in the year 2019-20 was up to Rs. 1.5 crore can avail of this scheme. For the seven states of North East and Uttarakhand, this limit has been kept at Rs 75 lakh.If any taxpayer is supplying services or goods along with services, the turnover limit for them has been kept at Rs 50 lakh throughout the country.

Benefits of Composition Scheme
Small taxpayers can avail several benefits under the GST Composition Scheme such as:
1. Consolidated tax at a fixed rate  – Under the Composition Scheme, the taxpayers are not required to pay tax at different rates on their supplies. Instead, on their total supplies, they can pay tax at a fixed rate in a consolidated manner.
2. Tax payment on a quarterly basis – Instead of paying tax every month, the taxpayers are required to pay their tax only once in three months.
3. No obligation to file monthly return- Whereas the normal taxpayer under GST is required to file their return either on a monthly or a quarterly basis, under Composition Scheme, they are required to file the return only once in a year.
4. Less book keeping- As such taxpayers are not required to maintain an account of ITC, there is no need for them to maintain elaborate accounts.

How to avail Composition Scheme?
It is easy to avail GST Composition Scheme. A normal taxpayer already registered on the GST portal is required to submit Form CMP-02 on the portal. The last date for submission of this Form is 31st March, 2020. Those taxpayers who are registering on the GST Portal for the first time can avail of this scheme at the time of Registration by filing Form CMP-01 on the portal. Once a taxpayer has opted for Composition Scheme, they are not required to submit any Form for continuing to avail this scheme during subsequent financial years. Not only this, a taxpayer can, at any time, opt out of Composition Scheme easily. As per GSTNs database, more than 16,82,000 taxpayers have already opted for this scheme.

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

25/02/2020 Revamped GST Helpdesk and launch of Toll-free number

PRESS RELEASE

GST revamps its Help Desk, Introduces toll-free number in
12 languages for taxpayers

What’s New:

  •  Toll-free number
  •  10 more languages added in Help Desk Interactions
  • Improved Grievance Redressal experience

New Delhi, 26th February 2020: Keeping the growing demand of taxpayers, Goods & Services TaxNetwork (GSTN), the IT backbone of GST, has revamped GST Help Desk by introducing severalnew features in it. The endeavour is part of GSTN’s motto to improve taxpayers’ experience bymaking the system more robust and transparent. New features include:

(i) Toll-Free Number: GSTN has come up with a new GST help desk calling number ‘1800 103 4786 (or 1800-103-GSTN)’. This number will be toll-free which means that the caller will not be charged for the call. The caller may call on this number on 365 days in a year from 9 am to 9 pm.With the introduction of the toll-free number, the existing contact number for the GST Helpdesk
(0120-24888999) has been discontinued.

(ii) 10 New Languages introduced on Helpdesk: Till now, taxpayers had a facility to interact withthe GST helpdesk agents in Hindi and English. Now they can interact in 10 other Indianlanguages too. Thus taxpayers can call in any of their 12 preferred languages, including Hindi,English, Bengali, Marathi, Telugu, Tamil, Gujarati, Kannada, Odia, Malayalam, Punjabi andAssamese.

(iii) Improved GRP: An improved version of Grievance Redressal Portal has been launched forcreation of tickets by the taxpayers. With this, taxpayers can now view the status of theircurrent as well as past tickets. They are provided with a self-guided facility to log their ticketsetc. The GRP portal is available to users on mobile also.GST help desk receives average 8000 to 10,000 calls every day while 2,000 to 2,500 tickets areraised on GRP portal on a daily basis. GSTN believes that initiatives will help in quickerredressal of grievances and will improve the user’s experience on the help desk and GRP. The new features have become operational from 26th February 2020

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

 

06/01/2020 Advisory on Authorized Web Portals providing GST related services

Press Release

06.03.2020, New Delhi

Applications for opting for Composition Scheme are open, several benefits for Small Taxpayers

Applications for opting in the GST Composition Scheme for the years 2020-21 have been opened. The existing registered taxpayers are required to apply for this scheme before 31st March 2020 on the GST portal. This scheme has been specially designed for the benefit of small Taxpayers. Under this scheme, the small taxpayers are provided with several relaxations with regard to maintenance of their accounts, filing of returns and payment of tax.

What is GST Composition Scheme?
Under the composition scheme, the taxpayers have been provided with the facility to pay their tax at a fixed rate in a consolidated manner and to file a single return for the whole year, a facility not provided to regular
taxpayers. The taxpayers whose aggregate annual turnover in the year 2019-20 was up to Rs. 1.5 crore can avail of this scheme. For the seven states of North East and Uttarakhand, this limit has been kept at Rs 75 lakh.
If any taxpayer is supplying services or goods along with services, the turnover limit for them has been kept at Rs 50 lakh throughout the country.

Benefits of Composition Scheme

Small taxpayers can avail several benefits under the GST Composition Scheme such as:
1. Consolidated tax at a fixed rate – Under the Composition Scheme, the taxpayers are not required to pay tax at different rates on their supplies. Instead, on their total supplies, they can pay tax at a fixed rate in a consolidated manner.

2. Tax payment on a quarterly basis – Instead of paying tax every month, the taxpayers are required to pay their tax only once in three months.

3. No obligation to file monthly returns- Whereas the normal taxpayer under GST is required to file their return either on a monthly or a quarterly basis, under Composition Scheme, they are required to file the return only once in a year.

4. Less book keeping- As such taxpayers are not required to maintain an account of ITC, there is no need for them to maintain elaborate accounts.

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

 

06/12/2019 Release of new E-Invoice format on trial basis

GSTN builds synergy with all business software for e-invoicing procedures

New Delhi, 06/12/19: GSTN today conducted a consultation workshop with leading companies developing business software. The workshop was focused on creating synergy within the software for the e-invoicing process, set to be rolled from January 2020. Participants invited from industry bodies included representatives of top business software organizations such as Microsoft, TCS, Infosys, Wipro, HCL, Tally, Oracle, Busy and Sap participated in the
workshop. GSTN would be conducting a series of such briefing sessions at various key cities across the country.

E-Invoice or Electronic invoice is generated by a large number of businesses today. However, they all use the format as provided by the ERP or billing software they use. Lack of a standard format leads to a scenario where an e-invoice generated on one billing software can’t be read by another, requiring manual data entry from electronically generated invoices. A standard e-invoicing system will ensure complete inter-operability of e-invoices across the entire GST ecosystem and will eliminate the need for manual data entry mitigating chances of errors. The e-invoice standard was drafted in consultation with trade/industry bodies and ICAI and the same has now been approved by the GST Council. The workshop focuses on the standardization of e-invoicing across business software platforms.

Speaking on the occasion, Mr. Prakash Kumar, Chief Executive Officer, GSTN said, “The session was the next step of what was approved by the GST council as the standard of e-invoicing during its 37th meeting held on 20th Sept 2019.
The council also published the schema on its portal. Recognizing  the abstruse nature of the procedure, the GSTN felt the need to come up with an explanatory document to clear all kinds of confusions.”

The GST Council has approved the introduction of E-invoicing in a phased manner for reporting of business-to-business (B2B) invoices to GST System, starting from 1st January 2020 on a voluntary basis. The machine readability
and uniform interpretation is the key objective. This is also important for reporting the details to the GST System as part of Return. Apart from the GST System, adoption a standard will also ensure that an e-invoice shared by a seller with his buyer or bank or agent or any other player in the whole business ecosystem can be read by machines and obviate and hence eliminate data entry errors……

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