Enhancements in E-Way Bill System w.e.f 16.11.2018

1. Checking of duplicate generation of e-way bills based on same invoice number : The e-way bill system is enabled in a way that if the consignor has generated one e-way bill on the particular invoice, then he or consignee or transporter will not be allowed to generate one more e-way bill on the same invoice number. If the transporter or consignee has generated one e-way bill on the consignor’s invoice, then if any other party (consignor, transporter or consignee) tries to generate the e-way bill, the system will alert that there is already one e-way bill for that invoice, and further it allows him to continue, if he wants.

2. CKD/SKD/Lots for movement of Export/Import consignment : CKD/SKD/Lots supply type can now be used for movement of the big consignment in batches, during Import & Export also. Delivery challan and tax invoice need to accompany goods as prescribed in Rule 55 (5) of CGST Rules, 2017.

3. Shipping address in case of export supply type : For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code can be given as the location (airport/shipping yard/border check post/ address of SEZ), from where the consignment is moving out from the country.

4. Dispatching address in case of import supply type : For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code can be given as the location (airport/shipping yard/border check post/ address of SEZ), from where the consignment is entering the country.

5. Enhancement in ‘Bill To – Ship To’ transactions : EWB generation is now categorized to four types now Regular and Bill to Ship to, Bill from Dispatch from & combination of both.

6. Changes in Bulk Generation Tool : Facility of EWB generation through the Bulk Generation Tool has been enhanced.

For more information visit https://docs.ewaybillgst.gov.in/Documents/Enhancementsewb16nov.pdf

Source: https://www.gst.gov.in/newsandupdates/read/245

Advisory for Taxpayers to file Refund for Multiple Tax period

1. Refund application filing for multiple tax period is available for below grounds of refund:
a.Export of Goods & Services-Without payment of Tax
b.Export of services with payment of tax
c.Supplies made to SEZ Unit/SEZ Developer-Without payment of Tax
d.Supplies made to SEZ Unit/SEZ Developer-With payment of Tax
e.ITC accumulated due to inverted tax structure
f.Claim by recipient /supplier of deemed exports

2. Refund application can be filed using refund application Form GST-RFD-01A & selecting the tax period range

3. The multiple tax period application has following restrictions:
a.Multiple tax period selection should be within a single financial year
b.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” is to be provided.
-For e.g.: If tax payer wants to file refund application for period April 2018 to June 2018 and there is no refund application filed for period previous to April 2018, then: First, taxpayer would have to file No refund application till April 2018 & Post that file refund application for April 2018 to June 2018

4. For claiming refund, taxpayer would have to upload invoice details mandatorily in the statement template available in the refund application itself. 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. Only after validating data from system, the taxpayer would be able to file refund application

5. All the invoice details are to be provided in a single statement. Taxpayer is not required to upload multiple statements for different periods separately

6. After filing refund application, taxpayer would not be able to claim 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, taxpayer would not be able to amend invoice details after claiming refund

7. Taxpayer can also attach any other supporting document (maximum 4 documents in pdf format of size 5MB each)

8. After filing of refund application by taxpayer, refund application Form GST-RFD-01A along with the statement and documents uploaded shall be available to jurisdictional tax officer for review and processing of refund

Source: https://www.gst.gov.in/newsandupdates/read/238

Learning Material for TDS Deductors (Part 1 – Registration & Payment)

All the authorities notified under Section 51, are required to register on GST portal as TDS (Tax Deduction at Source) Deductors. They are also required to deposit tax deducted with Government.

A. Standard Operating Procedures (SOPs) on TDS issued by GST Council

http://cbic.gov.in/resources//htdocs-cbec/gst/28092018_SOP_ON_TDS.pdf;jsessionid=A7960EC5012618B2FE26595A7D54AC18

B. Registration on GST Portal

User Manual
https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Tax_Deductor.htm

Frequently Asked Question (FAQ)
https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Registration_as_Tax_Deductor_or_Tax_Collector.htm

Computer Based Tutorial (CBT)
https://www.gst.gov.in/help/video/tdsparta and https://www.gst.gov.in/help/video/tdspartb

Webinar

C. Payment on GST Portal

Guidelines of Government regarding payment by TDS Authorities
https://bit.ly/2xjRrHM

(Department of Revenue, Government of India, Circular No. 65/39/2018-DOR dated 14/09/2018)

User Manual (FAQ)
https://www.gst.gov.in/help/payments

Frequently Asked Question (FAQ)
https://www.gst.gov.in/help/payments

Computer Based Tutorial (CBT)
https://tutorial.gst.gov.in/cbt/payments/gstpayments/index.html

Webinar

Source: https://www.gst.gov.in/newsandupdates/read/233

Learning Material for TDS Deductors (Part 2 – Returns Filing)

All the authorities notified under Section 51, are also required to file return in Form GSTR-7, every month, on GST Portal. For ease of compliance of these provisions by TDS Deductors, various training and guidance material, as available, is given below:

A. Standard Operating Procedures (SOPs) on TDS issued by GST Council

http://cbic.gov.in/resources//htdocs-cbec/gst/28092018_SOP_ON_TDS.pdf;jsessionid=A7960EC5012618B2FE26595A7D54AC18

B. Online Return Filing of Form GSTR-7 on GST Portal

User Manual
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR7_Manual.htm

Frequently Asked Question (FAQ)
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR7_FAQ.htm

Computer Based Tutorial (CBT)
(Will be available shortly)

Webinar
In English https://www.youtube.com/watch?v=Mk5xYHDpt7Q

In Hindi https://www.youtube.com/watch?v=qJw_Q3ZN_SE

C. Form GSTR-7 Filing on GST Portal using Offline Utility

User Manual
https://tutorial.gst.gov.in/downloads/gstr7offlineutility.pdf

Frequently Asked Question (FAQ)
https://tutorial.gst.gov.in/downloads/gstr7offlineutility.pdf

Computer Based Tutorial (CBT)
(Will be available shortly)

Webinar
In English https://www.youtube.com/watch?v=eRqXmjx8tIk

In Hindi https://www.youtube.com/watch?v=_pLwP190EM8

Source: https://www.gst.gov.in/newsandupdates/read/234

Advisory for change in taxpayer type from SEZ to Regular or Regular to SEZ.

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 scanned copy of LOA for obtaining registration as SEZ /SEZ developer units.

Source: https://www.gst.gov.in/newsandupdates/read/190

Advisory to Exporters for filing Table 6A of GSTR-1 on GST Portal

Advisory to Exporters for filing Table 6A of GSTR-1:

a)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to provide Complete and Correct Data while filing Table 6A of GSTR-1:

• Invoice No. and Date (Tax invoice and not commercial invoice).
• Select from drop down list (WPAY- with payment of tax)/WOPAY-without payment of tax.
• Shipping Bill No. & Date.
• Please note, if you are using offline tool for GSTR 1, the date format is dd-mmm-yyyy e.g. 15th July 2017 will be written as 15-Jul-2017 and not like 15/07/2017.
• Six Digit Port Code should be mentioned correctly.
• Invoice Value: It is the total value of export goods covered by the invoice including of tax and other charges, if any.
• Taxable Value: It is the value of goods, on which tax is paid. (Value net of tax).
• Tax Paid IGST, only in case, where the export is done on payment of IGST.
b)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters need to maintain consistencies between data provided at GST Portal and ICEGATE Portal while filing Table 6A of GTSR-1. Invoice details specified under Table 6A of GSTR-1 should match with what is mentioned in the Shipping bills at ICEGATE. Please note that the invoice value data should match with that shown in shipping Bill.
c)To ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund, Exporters should make payment of Tax and File Return:
• File Form GSTR-3B of corresponding period.
• In case of export of goods, the IGST amount paid should be shown through Table 3.1(b) of GSTR-3B and amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.

Source: https://www.gst.gov.in/newsandupdates/read/179

Advisory to the Exporters filing for Refund(12/02/2018)

a) Advisory to the Exporters for Refund of IGST Paid on Export of Goods:

1. File FORM GSTR 1 for the corresponding tax period.
2. Fill complete and correct data of export of goods in Table 6A of FORM GSTR 1 of the relevant tax period.
3. Pay your tax and File FORM GSTR 3B return for the corresponding tax period.
4. While filing GSTR 3B Return for the said tax period, please make sure that that table 3.1 (b) of Form GSTR 3B is filled correctly and the amount shown in this should be equal to or more than the amount of IGST in table 6A, and table 6B (Supply to SEZ),of GSTR1.
b) Advisory for exporters on correctly filing Table 3.1(b) of GSTR 3B:

While filing GSTR 3B Return for the said tax period, please make sure that that table 3.1 (b) of Form GSTR 3B is filled correctly.
1. GSTR-3B of corresponding return period must be filed.
2. The IGST amount paid should be shown through Table 3.1(b) of FORM GSTR-3B, and the amount must be equal to or greater than the total IGST amount shown in Table 6A, and Table 6B, of GSTR-1 for the corresponding tax period.
3. NONE of the export invoices filed in Table 6A of GSTR-1, of the corresponding return period, shall get transmitted to ICEGATE if correct IGST amount is not filed in Table 3.1(b) of GSTR-3B. Hence the refund of IGST amount paid on exports will be impacted.

Source: https://www.gst.gov.in/newsandupdates/read/178