GST WEEKLY UPDATE : 33/2023-24 (12.11.2023)

1. E-Waybill System issued Advisory on verification of transporter Id (TRANSIN) in e-Waybills:

• GST registered Transporters: In this category, the transporter gets registered in the GST Common portal and obtains a GSTIN number.

• Enrolled transporters: In this category, there are small transporters who want to do transport business but are not registered in GST Common portal and do not have the GST number. So, the transporter enrols himself in the e-waybill portal based on the PAN and obtains a TRANSIN that looks similar to a GSTIN number. They are called as Enrolled transporters.

• Common enrolled transporters: This is the third category of transporters. They are normal GST registered transporters having multiple GSTINs across different states. Such transporters move consignments with e-waybills which passes through multiple states. This involves transhipments and updating of transporter Id of the respective state for the e-waybills.

To ease the process of updating transporter Id, a common enrolment facility is provided in the e-waybill system as per Notification No. 28/2018 Dated June 19, 2018– Central Tax. In this, the GST registered transporters can club all their GSTINs and enrol for common enrolment so that they obtain an enrolment number that is similar to GSTIN but starting with 88 followed by the same PAN. For example, a GST Registered transporter may have GSTIN like 29ABCDE1234FX12, 27ABCDE1234FX13 etc. When they get common enrolled, they get a number 88ABCDE1234FX13. Transporters can use this number to update the transporter Id. This facility is provided so that as the goods move from one state to other state the transporter Id can be kept same instead of updating with GSTIN of transporters of their respective states.

• After analysis it is observed that some of the ERP, GSP, ASP, SAP and other automated systems are not verifying the transporter Id of all the given types. This is affecting the business of some of the transporters. Some of the ERP/GSP/ASP/SAP systems are verifying only the ‘GST registered Transporters’ using the ‘Get GSTIN details’ API to verify the authenticity of the transporter ID. This API will return the status only for the GST registered transporters. For the enrolled and common enrolled transporters, the API will return as Invalid status. There is another API ‘Get TRANSIN details’ to verify the transporter id under the categories of ‘enrolled and common enrolled transporters.

• Hence, it is requested to use the API ‘Get TRANSIN Details’ also, in addition to ‘Get GSTIN details’ API. As ERP system cannot distinguish between registered and enrolled transporter IDs, hence the ERP may be modified to first call the ‘Get GSTIN Details’ to verify the transporter Id and in case the status is invalid then call ‘Get TRANSIN details’ API before finally concluding the status of the transporter Id.

• Details of APIs are given below:

Purpose	API	Description
Verification of Tax Payers	Get GSTIN DetailsURL : /Master /GetGSTINDetails.	This API is used to verify the GST Registered Taxpayers. For verifying the tax payer, the GSTIN may be passed to the API. The API will return the complete details of the GSTIN. If the GSTIN is not available, then an invalid status is returned.
Verification of Transporters	Get GSTIN DetailsURL : /Master /GetGSTINDetailsGet TRANSIN DetailsURL : /Master /GetTransporterDetails	This API is used to verify the GST Registered Taxpayers, if he is Transporters. The API will return the complete details of the GSTIN. If the GSTIN is not available, then an invalid status is returned. Hence, the below given API may be called to check if the Id is valid. This API is used to verify the Enrolled Transporters and Common Enrolled Transporters.This API accepts TRANSIN as input and returns the details of the transporters that are enrolled or common enrolled (having TRANSIN starting with 88). If the TRANSIN details are not returned by this API, then it may be confirmed that trans-id is not available

Similarly, in e-Waybill Portal, two options to verify the GST taxpayers and transporters are provided under the Search option in the main menu.

1. Taxpayers: This option returns the details of the taxpayers registered under GST. The status of the enrolled and common enrolled transporters cannot be verified using this option.

2. Transporters: This options returns the details of the taxpayers registered under GST as well as the status of the enrolled and common enrolled transporters. So, for verifying the transporters, this option may be used instead of the previous one.

2. GSTN issued Important advisory for procedures and provisions related to Amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023: 

Taxpayers can now file appeal in FORM GST APL-01 on the GST portal on or before January 31, 2024 for the order passed by proper officer on or before March 31, 2023. It is further advised that the taxpayers should make payments for entertaining the appeal by the Appellate officer as per the provisions of Notification No. 53/2023. The GST Portal allows taxpayers to choose the mode of payment (electronic Credit/Cash ledger), and it’s the responsibility of the taxpayer to select the appropriate ledgers and make the correct payments. Further, the office of the Appellate Authority shall check the correctness of the payment before entertaining the appeal and any appeal filed without proper payment may be dealt with as per the legal provisions.

If a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023. The payment should be made against the demand order using the ‘Payment towards demand’ facility available on the GST portal. The navigation step for making this payment is provided: Login >> Services >> Ledgers >> Payment towards Demand.

Taxpayers who have any queries or require assistance can raise a complaint on the official website at https://selfservice.gstsystem.in.

3. 2- Factor Authentication for e-Way Bill and e-Invoice System:

To enhance the security of e-Way Bill/e-Invoice System, NIC is introducing 2- Factor Authentication for logging in to e-Way Bill/e-Invoice system. In addition to username and password, OTP will also be authenticated for login.

There are 3 different ways of receiving the OTP. You may enter any of the OTP and login to system. The various modes of generating OTP are explained below:

1. SMS: OTP will be sent to your registered mobile number as SMS.
2. On ‘Sandes’ app: Sandes is a messaging app provided by government so that you can send and receive messages. You may download and install the Sandes app on your registered mobile number and receive the OTP in it.

3. Using ‘NIC-GST-Shield’ app: ‘NIC-GST-Shield’ is a mobile app provided by e-Way Bill /e-Invoice System, so that OTP can be generated by using the app. This app can be downloaded only from the e-Waybill / e-Invoice portal from the link ‘Main Menu2-Factor Authentication. Install NIC-GST-Shield’. Download, install and register this app on your registered mobile number. You should ensure the time displayed in the app should be in sync with e- Waybill / e-Invoice system. On opening the app, OTP is displayed. You may enter this OTP and continue the authentication. The OTP gets refreshed after every 30 seconds. You will not require internet or any dependency on mobile network for generating the OTP on this app.

4. Registration for 2-Factor Authentication: On logging to e-Waybill System go to Main Menu 2 Factor Authentication and confirm the registration. Once confirmed, the system will ask OTP along- with username and password. The OTP authentication is based on individual user accounts. The sub users of GSTIN will have separate authentication depending on their registered mobile number in the e-Way Bill/ e- Invoice System. Once you have registered for 2 Factor authentication, then the same is applicable for both e-Way bill and e-Invoice system.

5. Creation of sub-users: 

For better management of e-waybills, main users may create sub-users and mobile number of the sub-user may be updated accordingly. The sub-user may be granted permissions to generate e-waybill or cancel e-waybill or all the options. Further, the activities of the sub-users may be monitored by the main-user on a regular basis

4. CBIC: GSTIN Amendment in the Bill of Entry After Out of Charge (OOC):

• The Directorate General of Systems and Data Management, Central Board of Indirect Taxes and Customs (CBIC), issued Advisory No. 27/2023 dated November 7, 2023, regarding the amendment of Goods and Services Tax Identification Number (GSTIN) in the Bill of Entry after Out of Charge (OOC).

• Various references have been received regarding non-availability of option of GSTIN amendment in Bill of Entry after OOC. With the approval of CBIC, it has been decided that customs officer can now amend GSTIN for a Bill of Entry. The System will allow change of GSTIN, provided the PAN no. remains the same.

The amendment in GSTIN can be carried out only once. If the same is being done more than once, the system will flash the message “GSTIN Id has already been amended once. No amendment in GSTIN Id is possible now”

• If GSTIN in a Bill of Entry has been amended, system will not allow any other amendment on the same day. Similarly, if amendment (other than GSTIN amendment) has been carried out in a BE, GSTIN amendment would not be allowed on the same day. If the same is being done, the system will flash message “An amendment has been carried out and OOC is not given, the amendment of GSTIN is not possible today.” Further, the officer will have to give OOC for pushing of the amended data to GSTN.”

• Officers facing any difficulties or issues may email to saksham.seva@icegate.gov.in.

Disclaimer:

This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavour has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.

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