Practical Workshop on GST and Relevant FAQs

ICAI
Madurai, 15.07.2023
CA M SELVA KUMAR
KV & Co., Chartered Accountants,
Madurai >> Chennai
• Goods and Service Tax Network- GSTN- Robust System
• Serves as a front-end to the IT ecosystem of tax payment in
• www.gst.gov.in-
India Retrospective amendment- notified as common portal for all
purposes
other than E- Invoicing and E-way bill generation.
• Inconsistency/Lack of synchronization between the GST law and GSTN Portal
• GST policy makers – Proactive and bring amendments from time to time
• Vision of fully Automated Ecosystem

• The front-end system of GSTN will provide for the following functions :
o Filing Registration Application
o Filing returns
o Challan Creation for Tax Payment
o IGST payment settlement
o Generation of Business Intelligence and Analytics
2
Geocoding Functionality
Geocoding Functionality
 Online Compliance Pertaining to Liability /
Difference Appearing in R1 – R3B (DRC-01B)
Bank Account Status
Annexure V by Goods Transport Agency (GTA)
 Negative Values in Table 4 of GSTR-3B
Notification No. 14/2022 – Central Tax dated 05th July, 2022 - Following changes have been
made in the GST Portal from January-2023 period onwards and shall be applicable from tax period - January
2023’ onwards.

a. The impact of credit note & their amendments will now be auto-populated in Table 4(A) instead of Table
4(B) of GSTR-3B . In case the value of credit notes becomes higher than sum of invoices and debit notes put
together, then the net ITC would become negative and the taxpayers will be allowed to report negative
values in Table-4A. Also, taxpayers can now enter negative values in Table 4D(2) of GSTR-3B.

b. Consequent updates/ modification in the advisory, messages, instructions, and help-text in form GSTR-2B,
without any structural changes in form GSTR-2B summary or tables have also been done in GSTR-2B.
Re-credit of erroneous refunds to Electronic Credit Ledger
 Simplification of Refund Process
• Single Refund Application can be filed for Multiple Financial years

• Earlier refund was allowed to be filed for any period falling within the same FY
- 37/2018

• Refund application by clubbing different months across successive

financial
years. (Circular no 135/05/2020- GST 31/3/2020)

• Period 01-01-2021 to 31-06-2021 (Jan 21 to June 21) which is covering

two
different financial years.

• Overall period of 2 years for filing refund claim to be considered

 FORM GST PMT-09

• It enables taxpayers to make intra-head or inter-head transfer of amount available

in Electronic Cash Ledger.

• A Taxpayer can file GST PMT 09 for transfer of any amount of tax, interest, penalty,
fee or others available under one (major or minor) head to another (major or minor)
head in the Electronic Cash Ledger

• To file Form GST PMT-09 taxpayers are required to login on GST portal with
valid credentials and navigate to Services > Ledgers > Electronic Cash Ledger >
File GST PMT-09 For Transfer of Amount option.

• ARN is generated

• Electronic Cash ledger will get updated after successful filing of Form GST PMT-09.
FORM GST PMT-09
Additional time to reply and Adjournment request for personal hearing
A new facility to request online for seeking additional time for reply to notice and
adjournment for personal hearing is enabled.
APPLICAT ONS
• indicat es mandat ory f
ields
NOTICE/
ACKNOWLED ·GE Request for Adjournment of Personal Hearing and/or extension of due date for replying to the show cause
M
ENT notice Personal Hearing
REPLIES/UNDERT
Date of Hear ing Time of Hearing
AK ING/REQUEST DD/MM/YYYY
-- v HH v MM - - v
--
ORDERS

AUD T H STORY
Request for Adjournment of Personal Hearing

Date of Hear ing Time of

Hearing
DD/MM/YYYY
-- v HH v MM - - v
--

Due Date of reply to SCN

15-07-2021

Request for extension of due date for replying to

SCN•

DD/MM/YYYY

Upload Supporting Documents

Request to re-credit the rejected refund to Electronic Credit ledger
Communication between Recipient and Supplier Taxpayers on GST Portal

• A new and innovative facility of ‘Communication Between Taxpayers’

has
been provided on the GST Portal, from December 2020,
• for sending a mail by supplier taxpayers to their recipient taxpayer,
• regarding missing documents or any shortcomings in the documents or any
other issue related to it.
Communication between Recipient and Supplier Taxpayers on GST Portal
 Deployment of Interest Calculator in GSTR 3B

• This is the latest functionality deployed on GST portal

• This functionality will facilitate and assist the taxpayers in doing ‘self-assessment’

• It will arrive at the value of system computed interest on the basis of the
tax liability values declared by the taxpayers based on the period to which it
pertains.

• The applicable interest will be computed after filing of the said GSTR 3B and
will
be auto populated in Table 5.1 of the GSTR-3B of the next tax period.

• The facility would be similar to the collection of late fees of GSTR 3B, filed
after
Computation of Interest liability

Tax liability * No. of days since due date till the actual filing date * Rate of Interest
Number of days in a year

Depending on the number of tax periods declared by the taxpayer in the tax
period wise
break-up, the interest liability will be arrived at separately, as per the above
formula.

The interest values will be added for different periods and the total interest liability will
be computed, head wise.

The interest values computed above will be auto-populated in the Table 5.1 – Interest
and Late fee for previous tax period of GSTR-3B of the next tax period.

The system computed interest will also be populated in the GSTR 3B of the next tax period.
Illustration

A taxpayer is filing GSTR 3B for the month of October 2021. In the said return, the
taxpayer has declared the following values in Table 3.1 of GSTR 3B.
Nature of supplies Taxable Integrated Central Tax State / UT Cess
value Tax Tax
a. Outward taxable supplies 10,00,000 90,000 45,000 45,000 2,80,000
(other than zero rated, nil
rated and exempted)
b. Outward taxable supplies (zero 5,00,000 45,000 - - 1,40,000
rated)
c. Other outward supplies (Nil rated, 10,000 - - - -
exempted)
d. Inward supplies (liable to reverse 2,00,000 12,000 6,000 6,000 -
charge)
e. Non-GST outward supplies 1,00,000
Total Tax Liability 1,47,000 51,000 51,000 4,20,000
The values disclosed in the above table includes liability pertaining to the earlier tax
periods. In such a case, the taxpayer is required to be provide the tax period wise values as
under
Tax Period Integrated Central Tax State/UT Tax Cess
Tax
October 2021 1,00,000 40,000 40,000 4,00,000
September 2021 40,000 8,000 8,000 20,000
August 2021 5,000 3,000 3,000 -
July 2021 2,000 - - -
Total 1,47,000 51,000 51,000 4,20,000
Other than reverse 1,35,000 45,000 45,000 4,20,000
charge
Reverse charge 12,000 6,000 6,000 -
i Goods And Services Tax Network (IN) I https:/ / return.gst.gov.in/returns/auth/gstr3b /payment
* •
Description Other than Paid through TC Other than Rev•

reverse charge reverse charge Tax i

Tax payable (\') I ntegrated Tax Central Tax (\') State/UT Tax (\') CESS (\') Tax to be paid in
(\') Cash(\')
1 2 3 4 5 6 7(2 - 3 - 4 - 5 - 6)

Integrat ed
Tax
0
[ 0 0
[ 0 0.00

Cen tral Tax 0

[ 0 0 0.00

St at e/
UT Tax
0
[ 0
[ 0 0.00

CESS 0 0 0.00

' •
BACK PREVIEW DRAFT GSTR-3B CREATE CHALLAN MAKE PAYMENT/ POST CREDIT TO LEDGER PROCEED TO
FILE

TAX L IAB LITY BREAKUP, AS

APPLICABLE
The Tax liability breakup, As Applicable button will be enabled only after clicking the
‘Make Payment/Post Credit to ledger’ button.

The breakup of tax period wise liability can be furnished after making payment of the liability for
the
current period.

The following button will appear on the filing page of form GSTR 3B
The values shall be displayed in the following table, on the GST
portal.

If the taxpayer attempts to file GSTR 3B with edited values of interest liability,
the system will provide a Warning regarding the same to the user. The interest
tile would become RED
 GSTN enabled new functionality w.r.t. liability paid percentage on GST Portal

Manner of calculation of liability paid percentage

Liability Paid percentage = (Liability Paid/Liability Auto drafted) * 100

Liability Paid: This is the sum of total liability (Other than reverse charge and reverse charge)
paid by the taxpayer in Form GSTR 3B for a particular period.

This also includes the amount paid by the taxpayer for any period in Form DRC-03 by selecting
the ‘Cause of payment’ as Liability mismatch – GSTR 1 to GSTR 3B

Liability Auto-drafted: This is the sum of total liability which is auto-drafted in Form GSTR-3B
for a particular period from GSTR-1/IFF and GSTR 2B.

For taxpayers filing returns on a monthly basis, the liability paid percentage shall be computed on
a monthly basis and on a quarterly basis for taxpayers filing returns on a quarterly basis.
 Advisory on Revamped Search HSN Code functionality

• The Search HSN code functionality has been enhanced, where the taxpayers can search the HSN
code and the applicable technical description through common parlance / trade description of
the goods or services as they are known in the Trade.

• The new functionality helps the taxpayers to search HSN code by providing description or part
of
description.

• The facility is available at both the pre-login and post login page. Taxpayers/users can access
the
same by using the following navigation:
Home >> Services>> User Services>> Search HSN Code

• Taxpayers can search HSN/Description using either of the two options which are provided as
radio buttons: i. HSN and ii. Description, either of which can be selected as per the requirement.

Search of description on the basis of HSN and Search of HSN on the basis
 i Goods And Services Tax Netwo rk (IN)
rchhsnsac
I htt ps:/ /services.g st.g ov.in/services/auth/sea
* •

Services ...

Dashboard Serv ices User Services Search HSN

Code

• indicat es mandat ory fields

Search HSN Code

Search By : •

e Descr iption
HSN
Search HSN Chapt er by Code •

Search HSN Chapter by dig its SEARCH

Down load HSN in Excel Format

Note: I f HSN of any Goods/ Service is otherwise valid but no t available here, kindly raise a ticket on GST Self-Service Portal:
httP-s: / / s e l fservice.gstsv.stem. in I

Disclaimer:
l . The Technical Description and corresponding Commonly used Trade description displayed here is as per the HSN description in the
Customs
✓ The drop down will be shown only when minimum three characters are entered in the search
box.
✓ The maximum number of characters allowed in search box is till 40

✓ Only Alphanumeric characters are allowed (0-9, A-Z)

✓ Special characters are not allowed in the search box.

✓ Taxpayers can also use a combination of words to search for the relevant goods or service.

• In the search results, the taxpayer will be able to view the three top most commonly used
trade descriptions of the said goods or services in the database along with their respective
technical descriptions.
• With the new functionality, the taxpayers can also view the other HSN codes related to
the search. In case, a 4 digit HSN code is searched, the related 6 digit and 8 digit code will
also be shown under “Other related HSN code(s)
• In case taxpayers are not able to find HSN of any goods or services, they can raise a ticket
on GST self service portal (https://selfservice.gstsystem.in).
 Appeals
Integration of Appeal module with Enforcement Module

✓ The Enforcement module has now been integrated with Appeal module. The taxpayers
can
now file an online appeal against orders passed by an Enforcement Officer.

Integration of Appeal module with Assessment module

✓ The Assessment module has now been integrated with Appeal module. The taxpayers will
now be able to file an online appeal against orders passed by a Tax officer.
 i Goods And Services Tax Network (IN) I
htt ps:/ /services.g st.g ov.in/ litserv/auth/getappealform * •

Dashboard Serv ices User Services My Applications New Application English

GST APL- 0 1 :Appeal to Appellate Authority

GSTIN/ Temporary I D / U IN - Legal Name - DATA RATINGSINTELL IGENCE Trade Name - DATA RATINGSINTE LLIGENCE
29AACCD6822A1ZZ PRIVATE L IMITED PVT LTD

Address - No 126, , Cryst al Cove Shikar ipalya Main Road, Hulimangala,Jigini,Anekal, Bengaluru
(Bangalore) Urban, Karnat aka, 560 105

Order Type • Order No •

Select • SEARCH
 Reporting of supplies notified under 9(5)/5(5) by E-Commerce operator in
GSTR
– 3B
• Changes made on the GST portal in light of Notification No. 17/2021 – Central Tax (Rate)
and
17/2021 – Integrated Tax (Rate) dated 18.11.2021

• Asper the Notification, the tax on supplies of restaurant service supplied through e-
commerce operators, shall be paid by the e-commerce operator with effect from 1st January, 2022

• A registered person would report taxable supplies notified u/s 9(5) of the CGST Act, 2017 and
similar reported by
Supplies Reporting in Form GSTR-3B
provisions in IGST/SGST//UTGST Act in the following manner
Supplies u/s 9(5) reported by Electronic Table 3.1(a) of GSTR-3B
Commerce Operator
Registered person/Restaurant supplying through Table 3.1(c) along with nil and exempted supply
electronic Commerce Operator
 Implementation of Rule 59(6), as amended, on GST portal
• Rule 59(6) was amended vide Notification No. 35/2021 – Central Tax dated 24th September,
2021.

• As per the amended rule, for the words “for preceding two months”, the words “for
the preceding month” were substituted.

• The same is made effective from 1st January 2022 onwards

• Post the amendment, if a monthly filer has not filed the GSTR-3B for the preceding
month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent
month, till the GSTR -3B for the preceding month is filed.

Illustration: A taxpayer has not filed the monthly GSTR 3B for November 2021. Now, the
taxpayer tries to file GSTR-1 for December 2021 on 10th January 2022. The system will not
allow filing of GSTR-1 for December 2021, and will allow filing of GSTR-1 for December 2021
only after the filing of GSTR-3B for November 2021.
 Mandatory Aadhaar authentication for registered person

• Vide Notification No. 38/2021 – CT dated 21.12.2021 has notified 1st January, 2022 as the
implementation date for Rule 10B of the CGST Rules, 2017

• Aadhaar authentication is mandatory for the following purposes

✓ Filing of application for revocation of cancellation of registration in Form GST REG-21

✓ Filing of refund application in Form RFD-01 under Rule 89 of CGST Rules, 2017
✓ Refund of IGST paid on goods exported out of India under Rule 96 of CGST Rules, 2017

• Authentication of Aadhaar needs to be done before filing the above refund applications
and enable GST system to validate and transmit IGST refund data from GST system to
ICEGATE system
If Aadhaar number has not been assigned to the concerned person for Aadhaar authentication as
specified above, such person may undergo e-KYC verification by furnishing the following

a. Feed the Aadhaar Enrolment ID and upload the acknowledgement slip

b. Upload any one of the following documents

✓ Bank passbook with photograph

✓ Voter identity card issued by the Election Commission of India
✓ Passport
✓ Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59
0f
1988)

Such person shall undergo the Aadhaar authentication within a period of thirty days from
the
allotment of the Aadhaar number.

Aadhaar authentication shall be completed by navigating to “Dashboard >> My Profile

>> Aadhaar Authentication Status”
C i Goods And Services Tax Netwo rk (IN) I
htt ps:/ /services.g st.g ov.in/services/auth/aadhaarstatus * •

Dashboar
d
Dashboard My Profile Aadhaar Aut hentication
St at us

Would you like to Authenticate Aadhaar or Upload E-KYC Documents of Partner/Promoter and Primary Authorized
Signatory?

SEND AADHAAR AUTHENTICATION LINK UPLOAD E-KYC DOCUMENTS

 Improvements in GSTR-1

A revamped or improved version of GSTR-1 is available on the GST portal to improve

the experience of the taxpayers.

The enhancements would enable saving of the GSTR-1 details on the portal efficiently

Changes made

✓ Reorganized GSTR-1 Dashboard

✓ Table/Tile document counts
✓ Enhancement in B2B and CDNR table/tile
✓ Records per page feature
✓ Steps to file GSTR 1/IFF
a. Reorganized GSTR-1 Dashboard – It is now grouped into two sections namely ADD
Record
details and AMEND Record details – All new additions shall be done here
b. AMEND RECORD DETAILS – This section is for amending previous filed details.
By
default, this section shall be in collapsed form

The taxpayer intending to make changes to the previously filed returns, shall choose this
section and make the applicable changes to the relevant details.
✓ Table/Tile document counts – The document count for each tile has been made
more informative with colour coding. The status of the uploaded documents (Saved,
Pending and Errored) with their count will be made available.

✓ Taxpayer can ascertain if there are any pending or Errored records in any of the tables of
GSTR
1/IFF from the dash board itself.

✓ System shall update the count of records on the tiles on a real time basis which will help in
easy reconciliation.

✓ In case any record added by the taxpayer is Errored out, then then tile shall be highlighted in
red
colour.
✓ Enhancements in B2B and CDNR Table/tile – Taxpayers will now be able to view a
new
record details table with the details of the recipient wise count of records

Record details table will now have the following columns

i. Taxpayer type – Recipient type such as Regular, SEZ and Composition shall be displayed
in this column.
ii. Processed invoice – Number of processed invoices will be available in this column with
a hyperlink. The taxpayer can view all the records added for the respective recipient(s).
iii. Pending/Errored invoice – Number of pending or Errored records details will be
displayed here. The taxpayer can view the records details page to view all the records
which are in pending or Errored status for the respective recipient(s).
iv. Add Invoice – Taxpayers can add new records for selected recipients.
v. Search - Using this feature, the taxpayer can now search specific record
pertaining to a
specific GSTIN. This will help taxpayer to search added records seamlessly.
✓ Records per page feature – System will provide the records per page feature in all the
tables
under ADD RECORD DETAILS

✓ This feature will allow taxpayers to customize number of records to be viewed per page.

✓ By default, the records per page will be set at 10 records per Page and can be increased to 50
records per page.
✓ Steps to file GSTR-1/IFF – In case new records have been added, the SUBMIT and
PREVIEW buttons will be disabled till the generation of NEW SUMMARY

✓ This ensures that filing of GSTR-1/IFF always happens with the correct and updated
summary
only, and no mistakes happen in this regard.

Steps for filing GSTR 1/IFF

• Taxpayer can add or amend records in the respective tables of GSTR-1/IFF

• Once records are saved, taxpayers shall click on GENERATE SUMMARY button.
• After generation of summary, the system will enable PREVIEW and SUBMIT buttons.
• Summary of the same can be viewed through the PREVIEW option
• Taxpayer will be informed to generate new summary, in case the latest summary is
not
available/generated
• After the changes made in GSTR 1/IFF are reflected, the taxpayer shall click on
Generate Summary button and then SUBMIT/FILE the return i.e. GSTR 1/IFF.
 Advisory To Taxpayers on Form GSTR-2B
• What is GSTR 2B

It is an auto-drafted ITC statement which is generated for every normal taxpayer on the
basis of information furnished by his suppliers in their respective returns such as GSTR-1,
GSTR-5 and GSTR-6. It indicates availability and non-availability of ITC to the taxpayer against
each document filed by suppliers.

• When is it generated and made available to taxpayers

GSTR-2B is made available to the taxpayers on 14th day of the succeeding month. It is a
static
statement.

• What are the inputs of GSTR-2B

✓ B2B documents filed by the suppliers in their GSTR-1, IFF and GSTR-5 filed by
NRTP taxpayers.
✓ Information filed by ISD taxpayers in their GSTR-6
• Cut off dates for GSTR-2B generation

✓ For monthly GSTR-1 filers, any GSTR-1 filed between the due date of furnishing for
previous month to the due date of furnishing of GSTR-1 for the current month. GSTR-2B
generated for Jan 21, contains the details of all the documents filed in their monthly
GSTR-1 from 00:00 hrs on 12th Jan, 2020 to 23:59 hrs on 11th Feb, 2020

✓ For quarterly GSTR-1/IFF, GSTR-5 and 6 filers, any IFF/GSTR-1/5 and GSTR-6 filed
between the due date for previous month to the due date of furnishing for the current month.
GSTR-2B contains details filed in quarterly GSTR-1/IFF, GSTR-5 and 6 from 00:00 hrs
on 14th Jan, 2021 to 23:59 hrs on 13th Feb, 2021

✓ The documents furnished by the supplier in any GSTR-1/IFF, GSTR-5 and 6 would reflect
in the next open GSTR-2B of the recipient irrespective of the date of issuance of the
concerned document. If a supplier issues a document INV-1 dt 15.05.2020 in form GSTR-
1 for July, 2020 filed on 11st August 2020, the details of INV-1, dt 15.05.2020 will
get reflected in GSTR-2B of July 2020 and not in the GSTR-2B of May, 2020.
• Import related information

✓ The statement contains information on import of goods from ICEGATE system

including Inward supplies of goods received from SEZ Units/Developers.
✓ If a Bill of entry is missing in your GSTR-2B, then you can fetch the missing records from
ICEGATE by a self-service functionality provided by GSTN.

✓ Reverse charge entries in GSTR-2B

• Reverse charge credit on import of services is not available in the statement and need to
be
entered by the taxpayers in Table 4(A)(2) of Form GSTR-3B
• Reverse charge taxes paid on import of goods is auto populated from ICEGATE.
✓Where does ITC available and not available summary be shown

• ITC available summary is reflected in Table 3 of GSTR-2B and is divided into two
parts Part A - Summary of credit that may be availed in relevant tables of form GSTR-
3B Part B – Summary of credit that shall be reversed in relevant table of Form GSTR-
3B.

• ITC not available is shown in Table 4 of Form GSTR 2B showing details of ITC not available
as on the date of generation of Form GSTR 2B

• Examples of scenarios covered in “ITC not available” in Table 4 and Part A

Invoice or debit note where the supplier and place of supply are in the same state
while
recipient is in another state.
7 C i https: / /gst r2b.gst.gov.in/g str2b/auth/gstr2b/su m mary
* •
SUMMARY ALL View Adv isory
TABLES

ITC available ITC not available

Int egr at ed
GSTR-38 t a b l e Centra l state/UT
S.NO. Head in g [ Ex p a n d All v ] Tax ( ' ) Cess ( ' )
Tax ( ' ) Ta x ( ' )

Part ITC Available - Credit may be claimed in relevant head ings in GSTR-
A 3B
I All other ITC - Supplies from registered persons v 4(A)(S) 0 90,797.08 7,449.79 7,449 .79 0.00

II Inward Supplies fromISO v 4(A)(4) 0 0.00 0.00 0.00 0.00

Ill Inward Supplies liable for reverse charge v 3. (d) 0.00 0.00 0.00 0.00
4(A)(3) 0

IV Import of Goods v 4(A)(l) 0 0.00 0.00 0.00 0.00

Par t B ITC Reversal - Cred it may be reversed in relevant headings in GSTR-3B

I Others v 4(B)(2) 0 0 .00 99.72 99.72 0 .00

BACK TO DOWNLOAD GSTR-2B SUMMARY DOWNLOAD GSTR-28 DETA ILS

DASHBOARD (PDF) (EXCEL)
 i htt ps:/ /gstr2b.gst.gov.in/ gstr2b/auth/gstr2b/summary
* •
SUMMARY A LL View Adv isory
TA BLES

ITC ava ilable ] ITC not available

ntegrated C ent r al S t a t e / UT
S.NO. H e a d in g [ E x pa n d A l l v ] GSTR-38 t able Cess ( )
Tax ( ) Tax ( ) Tax ( )
Part A All other ITC - Supplies from registered persons v NA O 0.00 0.00 0.00 0.00

II Inward Supplies fromISO v NA O 0.00 0.00 0.00 0.00

III Inward Supplies liable for reverse charge v 3. (d) O 0.00 0.00 0.00 0.00

Part B

I Others v 4(B)(2) 0 0.00 0.00 0.00 0.00

BACK TO DASHBOARD DOWNLOAD GSTR-2B SUMMARY (PDF) DOWNLOAD GSTR-2B DETAILS (EXCEL)

gstr2b.gstgov.in/gstr2b/ # itcna t
 Generation of E Way bill where the principal supply is Supply of services

• In cases where the principal supply is purely a supply of service and involving
no movement of goods, the E-way bill is not required to be generated, in
accordance with Rule 138(1) of the CGST Rules, 2017
• However, in cases where there is movement of goods along with the principal supply
of service, E-way bill may be generated. In such cases, E-way bill may be generated by
entering the details of HSN code of the goods, along with SAC of services involved.

Examples include Printing services, Catering service, Pandal and Shamiana services etc.
 Addition of Bank Account in GST Registration details

• Taxpayers are required to update their Bank account details within 45 days of the
fist login, if not furnished at the time of registration

• The following procedure needs to be followed for the addition

✓ Login to the taxpayer portal

✓ Go to ‘Services’
✓ Click on ‘Registration’
✓ Click on the tab ‘Amendment of Registration Non-core fields’
✓ Select tab ‘Bank Accounts’
✓ Add details of Bank account (Account No, IFSC, Address, Bank account type)
✓ Click on the verification tab, select authorized signatory, enter a place
✓ Sign application using DSC, E-sign or EVC
C i htt ps:/ / reg.gst.gov.in/registration/auth/amend/noncore/ b ankaccou nts
* •
App licat ion Type GSTIN Name of Business

Amendment (Non-Core 29AACCD6822A1ZZ DATA RATINGSINTELLIGENCE

Fields) PRIVATE L M ITED

Ty pe of Due Date to Complete Last Modified

Registration
19/02/ 2022 04/ 02/
Regular 2022
8
Verification

Business Authorized Additional

Details Bank
Representativ Places of Accounts
e Business

Tot al Number of Bank Account s main tained

SI Bank
Ty p e o f N o A c c oun t N u m b e r Name B a n k A ddr es s A c t io n s
A c c oun t
00228 1300000245 YES GROUND FLOOR,PRESTIGE OBELISK, MU N CIPAL NO 3, KASTURBA ROAD,
1 c
BANK BANGA LORE,KARNATA KA-56000 1 h j-
lri
1·1·li A
Top

1
 Functionality on Annual Aggregate Turnover deployed on GST portal

• Taxpayers can see the aggregate annual turnover for the previous FY, instead of just the
two slabs of above or upto Rs. 5 crore

• Aggregate turnover of the current financial year based on the returns filed till date.

• Facility of turnover update is provided in case taxpayers feel that the system
calculated
turnover varies from the turnover as per their records.

• Facility shall be provided to all the GSTINs registered on a common PAN. Changes made
by any GSTINs in their turnover shall be summed up for computation of Aggregate turnover
for each GSTIN.

• Turnover can be amended twice within a period of one month from the date this facility
is rolled out. Figures will be sent for review of Jurisdictional Tax officer for
amending the values.
i Goods And Services Tax Network (IN) I
https:/ /services.g st.g ov.in/services/auth/dashboard * •
V ie w Turnover D e t a ils o f 29AACCD6822A1ZZ I Adv isory
Financial Year 2020-21 •

Final Turnover : 4, 3 7 ,0 6, 8 5 5 . 4 5

Final Aggregate Turnover : 4 ,3 7 ,0 6 ,8 5 5.4 5

(Amount in )

l
Estimated Based on Returns Filed

4 ,3 7 ,0 6, 8 5 5 . 4 5
Turnover 4 ,3 7 ,0 6, 8 5 5 . 4 5
View / Upda te

Aggregate Turnover (PAN Based) 4 ,3 7 ,0 6, 8 5 5 . 4 5 4 ,3 7 ,0 6, 8 5 5 . 4 5

Click here to k n o w Turnover Calcula t ion Methodology

In case of any d iscrepancy in t h e turnover displayed, p lease lodge your g r ievance at
httP-s: / / s e lfservice.gstsv.stem. in I
Note: T he values d isplayed above are as 2 7 / 0 6 / 2 0 2 1 . Turn over value is updated dynami cally as
per f i l ing of Returns. Agg regate T urnover is up dated dyna m ical ly based upon the f i l ings done
by all GSTINs unde r t he PAN. Final Turn over & Agg regate Turnover w il l be m ade ava ilable pos t
tax­ off icer 's ver if ica t ion 3 1/ 0 1/ 2 0 2 2 .

" '
T op
 Negative liability in GSTR-4 (Annual return by Composition Taxpayers)

• Composition taxpayers have to pay the liability through GST CMP-08 on a quarterly
basis while GSTR-4 return is required to be filed on an annual basis

• Liability for the complete year is to be declared in GSTR-4 under applicable tax rates in
table 6 of the return. If no liability is declared in table 6, though there is payment made
through Form GST CMP-08, it is presumed to be no liability.

• Taxpayers should declare the values in Table 6 even though liability is auto
populated in
Table 5 of GSTR 4. If nothing is declared in Table 6, negative liability appears in GSTR-4

• If table 6 of the document is not filled up due to oversight, a ticket may be raised to nullify
the amount available in the negative liability statement and the same excess liability
can be utilized to pay liability of the future periods.
 Changes related to QRMP scheme implemented on GST portal for
the
taxpayers
• Auto population of GSTR-3B liability from IFF and GSTR 1: Taxpayer under the
scheme can declare the liability through optional IFF for month 1 and month 2 of a quarter
& GSTR
– 1for month 3 of the quarter

• Liability would be auto-populated in Form GSTR-3B for that quarter, based on their
filed
Form GSTR-1 and IFF.

• Values are auto populated and in cases where the values are attempted to be edited,
a
warning message shall be displayed on the screen.

• Taxpayer is however not prevented from filing form GSTR-3B with edited values.
• Nil filing of Form GSTR-1 (Quarterly) through SMS has been enabled for taxpayers under
the
QRMP scheme.

• Filing through SMS cannot be done if IFF for month 1 or month 2 of a quarter is in
submitted stage but not filed (or) Invoices are saved in IFF for month 1 or 2 of a quarter,
which is not submitted or filed by due date

• Impact of cancellation of registration on liability to file GSTR 1

If the registration of a taxpayer under QRMP scheme is cancelled, with the effective date
of cancellation being any date after 1st day of month 1 of a quarter, they would be required to
file Form GSTR -1 for the complete quarter, as the last applicable return.
 Fetching details of Bill of Entry from ICEGATE portal

• Facility helps fetch records in auto populated GSTR-2A form to be obtained from ICEGATE

• It generally takes 2 days for BE details to get updated on GST portal from ICEGATE.
This
functionality shall be used, if details are not available after this period

• Below steps are to be followed to fetch the details

✓ Login to GST portal
✓ Navigate to Services >>User Services >>Search BoE
✓ Enter the Port Code, Bill of Entry Number, Bill of Entry date and Reference date and click on
search button
✓ If the details do not appear in the search results, click on QUERY ICEGATE button,
to
trigger a query to ICEGATE.
• For Record type IMPG (Import of Goods), following details would be displayed

✓ Period for Form GSTR 2A

✓ Reference date
✓ Bill of entry details such as Port Code, BoE number, BoE date, Taxable value and Tax
amount

• For record type IMPGSEZ (Import of Goods from SEZ), the following details would be
displayed

✓ Period for Form GSTR 2A

✓ Reference Date
✓ GSTIN of supplier
✓ Trade name of supplier
✓ Bill of entry details like Port code, BoE number, BoE date, Taxable value and the tax amount

• Taxpayers are advised to confirm correct details either from Bill of entry documents, or
using
ICEGATE portal
 i Goods And Services Tax Network (IN) I
htt ps:/ / return.gst.gov.in/returns/auth/boe/search * •

Dashboard Serv ices User Services English

Sea rch BoE Reco rds

Indicates Mandatory Fields •

BoE Details •
Po r t Code • Bill o f En t r y N u m b er • B il l o f Ent r y Date • Reference Date •

[ ll DD/MM/YYYY DD/MM/YYYY

SEARCH RESE H STORY OF

T CEGATE

Not e : Data is norm ally received fromICEGATE to GST syst em wit hin two days from t he ref erence date . You are requested to use t his facility only
in case dat a is not available after such period
 Submission of Refund Pre-application form

• It is a form that taxpayers must fill out to offer information about their business,
Aadhaar
number, income tax details, export data, expenditure and investments, and so on.

• Taxpayers must file this pre-application form for all types of GST refund. This form need
not
be signed and cannot be edited once submitted.

Step 1:
Step 2
Implementation of Delinking Credit/Debit Notes on the GSTN
Portal

• Original invoice number was mandatorily required to be quoted by the taxpayers, while
reporting a Credit Note or Debit Note in Form GSTR-1 or Form GSTR-6
• Facilities
• Report in their Form GSTR-1 or in Form GSTR-6, single credit note, or debit note
issued
in respect of multiple invoices
• Choose the note supply type as Regular, SEZ, DE, Export etc., to identify the
table to which such credit note or debit note pertains
• Indicate Place of Supply (POS) against each credit note or debit note, to identify
the supply type i.e. Intra-State or Inter-State

65
Implementation of Delinking Credit/Debit Notes on the GSTN
Portal

• Debit /Credit Notes can be declared with tax amount, but without any taxable value
also
i.e. if credit note or debit note is issued for difference in tax rate only, then note value
can
be reported as ‘Zero’. Only tax amount will have to be entered in such cases.
• Similar changes have been made while reporting amendments to credit note or debit note
• Changes in Refund module
• Report such credit notes or debit notes in statements without mentioning the
related
invoice number.
• Refund application of different types/ cases like Export, SEZ, Inverted Duty Structure

66
 Practical Issues on GST portal

• GST portal doesn’t allow us to copy or paste values from any other applications
such
excel or word. Allowing such feature will reduce typo errors.
• Unable to include negative values in GSTR-3B. Portal should have separate line
for
credit notes.
• While using the offline utility for uploading export invoices for filing GST
Refund
application, the date and month interchanges after uploading.
• B2B table of GSTR 1 needs search option. If any invoice needs to be edited
after
uploading as B2B, we have to manually check every GSTIN.
• Editing a B2B invoice after uploading is a lengthy process.
 Practical Issues on GST portal

• If the B2B invoices uploaded exceeds 500 invoices, we will not able to view
the uploaded invoices on the GST portal.

• The documents uploaded along with GST refund application is restricted to

50MB and only 10 files are allowed to upload. The limit prescribed is less as
the list of documents required to upload such as export invoice or FIRC or
Shipping bill.

• E-way bill report is available for last 5 days in the portal, this needs to be enhanced

• Amendment in GSTR 1 for B2C and Export invoice is allowed only once.
However in practical cases we need to amend more than one time, the portal should
allow for the same. The GST law doesn’t restrict us to amend only one time.

• The process for using DSC is tedious process as the Emsigner has multiple glitches.
• Practical Issues on GST portal
• While filling the application for registration, the jurisdiction is auto populated based on
PIN code, however same is getting rejected by state authorities. Further, selection of state
jurisdiction is confusing for tax payers as there unavailability of list of jurisdictions.

• In the return dashboard we have GSTR 2A. GSTR 2B and Quarterly GSTR 2B.
Theses multiple options are confusing tax payers.

• Common ITC claim column to be included in GSTR 3B

• The auto-populated values in GSTR 3B in the Table3.2 is incorrect. The net of advances
is also included in the auto populated values

• Saved refund application will not be available on the portal

• Bulk GSTIN search along with SEZ view must be available

• We have multiple avenues to view notices in “View notice & orders” and again
• Practical Issues on GST
portal
• In GSTR 1 the auto populated from E-invoice has source as E-invoice, once we edit the
same the source changes to blank if we change the rate of tax in Export invoice.
(Notification No. 70/2020 - Central Tax).

• In case of GST refund, if the export invoice have multiple receipts spread over
different refund periods, the export invoice cannot be uploaded 2nd time as the
portal restricts saying we have already uploaded the same in previous refund period.
Further, the invoice value also cannot be modified.

• The auto population of GSTR 1 from E-invoice portal is completed only on 10th of the
subsequent month.

• Notice dashboard must be available which has tax period wise notice along with replies
made to them.
Relevant FAQs
PRACTICAL ISSUES

Is it possible to rectify the errors after filing of DRC-03

?

DRC-03 is an intimation to the officer about payment

of Tax, Interest, Late Fees or Penalty. Once filed it
cannot be rectified. If paid wrongly or excessively
refund can be applied.
PRACTICAL ISSUES

What is the requirement of mentioning HSN and SAC on

Invoices?

As per Not. No. 78/2020-CT dt. 15.10.2020:

Upto Rs. 5 Cr ATO in PFY – 4 digits of HSN in the invoice
Above Rs. 5 Cr ATO in PFY – 6 digits of HSN in the Invoice
PRACTICAL ISSUES

Supply of Labour for housekeeping works.

Will it attract RCM under GST law?

NO. There is no RCM liability. The

Labour contractor will charge GST @
18% in invoice
PRACTICAL ISSUES

E-way Bill being expired during transit due to break

down of vehicle. Demand and penalty can be imposed?

Ajay Shaw Vs Assistant Commissioner of State Tax

2022 (67) GSTL 171 (Cal) – Demand and Penalty not
imposable in the absence of any intention to evade tax
PRACTICAL ISSUES

Proprietor travelling expenses for business

purpose. ITC eligible or not?

Yes, since it is in the course of and

furtherance of business.
PRACTICAL ISSUES

Is RCM compulsory for a Dealer whose

Turnover is below Rs. 20 Lakhs?

Yes. If it is covered under RCM. Example:

GTA Service u/s. 9(3) of CGST Act, 2017.
Registration is compulsory.
PRACTICAL ISSUES
Place of Supply of service is China. Service
Provider is in China but billed to India.
Whether RCM is applicable?

RCM is not applicable since there is no

import of Services in India.
PRACTICAL ISSUES

Electronic Credit Ledger balance can be used for payment of GST Interest and GST late fees ?

No. Electronic Credit Ledger cannot be used for:

a) Late Fees
b) Penalty
c) Interest
d) RCM liability
e) Return of wrong refund by Cash.
PRACTICAL ISSUES

Whether a taxpayer administratively assigned to the Central Tax Authority can be subjected to
Enforcement by the State Tax Authority ?

GOI in Ministry of Finance/Department of Revenue, Central Board of Excise & Customs, in D.O.F.
No. CBEC/20/43/01/2017-GST (Pt.) dt. 05.10.2018 made it clear that:
1) Central Tax Authority can initiate intelligence-based enforcement action against a taxpayer
administratively assigned to State Tax Authority. Transfer of the Case is not mandatory.
2) Similar position would remain in case of intelligence-based enforcement action initiated by State
Tax Authorities.
PRACTICAL ISSUES

Printing Press under Composition Scheme,

what is the rate of GST ?

Composition Scheme up to Rs. 50 Lakhs

u/s. 10(2A). Rate of GST will be 6% (3%
+ 3%)
PRACTICAL ISSUES

A is the owner of a Truck and B is hiring the truck. B is operating the truck and
transporting the goods of C separately. B is billing. Whether RCM is to be paid ?

Hiring of truck by Mr. A to Mr. B – Exempted Supply

B is the GTA and should invoice Mr. C. Three options are available:
1) 5% (No ITC) – FCM
2) 12% (with ITC) – FCM
3) 5% - RCM
PRACTICAL ISSUES
A dealer registered in GST deals with
Taxable/NIL rated items. Whether he has
to raise separate bills for these?

No. Both can be given in the same invoice

as per Rule No. 46A
PRACTICAL ISSUES

What are the conditions/restrictions for claiming refund under Inverted Duty
Structure?

In the following situations, Refund cannot be claimed:

a) NIL rated/exempt output supplies cannot be claimed
b) If goods are exported out of India and are subject to Export Duty
c) If supplier claims refund of output tax paid under IGST Act
d) If supplier avails Duty Drawback or Refund of IGST on such supplies
PRACTICAL ISSUES

Whether HUF can take GST

Registration in its Trade Name?

Yes. There is no restriction in the

Act.
PRACTICAL ISSUES
Client is registered as Regular dealer.
Whether Commercial Rent Service is
chargeable to GST?

Tax is payable on Supply of

Accommodation Services @ 18%
PRACTICAL ISSUES
Freight Charges paid by receiver on exempted goods
but not shown in purchase invoice. Whether RCM
should be paid, and ITC can be availed?

Freight charges should be included in the purchase

invoice itself and GST = NIL because principal supply
is exempt.
PRACTICAL ISSUES

Can a composition dealer sell through E-

commerce Operator?

Yes, only Intra-State supply is permitted.

Inter-State supply is involved then Reguar
registration is mandatory.
PRACTICAL ISSUES

Whether ITC can be availed for Group

Insurance Premium paid for employees?

If it is a Statutory obligation, then ITC can

be claimed.
PRACTICAL ISSUES

Client is doing transport business with Registration in GST. Shop

rent is paid (Building owner is unregistered). RCM is applicable? In
the vehicles 4 are leased out and 5 are given on freight basis.

Commercial Shop – The shop owner should charge GST @ 18% on

FCM if his ATO exceeds Rs. 20 Lakhs p.a. No RCM.
Vehicle Lease Charges – 18% with ITC
Freight – 12% FCM (with ITC)
PRACTICAL ISSUES

Vacant Land is leased out for Business purpose. What is the GST rate
of tax?

Vacant Land:
a) Sold – No GST
b) Converted into plots – No GST
c) Leased out – 18% with ITC
PRACTICAL ISSUES
Educational institution is charging for Books
and Notebooks fees in a separate Bill.
Whether GST is applicable?

For Books (Printed) – NIL

Exercise Books and Notebooks – 12%
PRACTICAL ISSUES
Mr. X is doing consultancy services to Singapore receiving
fees in Dollars. Annual fees is Rs. 16 Lakhs. Whether GST
is applicable?

Export of Services – It is treated as Inter-State Supply.

Registration is mandatory.
Apply for LUT and issue invoice under that LUT and GST
is not payable on Zero-rated Supplies.
PRACTICAL ISSUES

Whether Event Management company take Input on Food

and Catering?

If it charges 18% including Food and other services.

If it charges 5% for Food separately, there is no ITC.
PRACTICAL ISSUES
A diamond manufacturer gifted motorcycles of Rs. 65,000 each to
its employees on Deepawali festival. It claims that since supply is
made without consideration, the same is not chargeable to tax. Is
value of motorcycles includible in the value of taxable service ?

ER and EE are related persons and value of supply exceeds Rs.

50,000 therefore, GST is payable on such supply. However,
employer can avail ITC of tax paid on purchase of motor vehicles.
Any Questions
CA M SELVAKUMAR, KV&Co, Madurai 97
 Thank You!
CA. M. SELVA KUMAR
Email: caselvakumar@kvaudit.com