Latest GST News, Information, Notifications & Announcements [Period 11/10/22 to 17/10/22]

GST WEEKLY UPDATE : 29/2022-23 (16.10.2022)

  1. GePP Offline – Microsoft Excel based e-Invoice generating software:
  2. The MS Excel based tool can be downloaded from the portal to a PC or laptop with the latest MS Office version installed. MS Office 10 or more required for running the tool smoothly.
  3. The tool first runs only by enabling ‘Macros‘ in MS Excel.
  4. After that data from a supply invoice has to be entered into the tool.
  5. Then “validate” the data and generate the JSON file.
  6. A JSON file is nothing but a text file based on Java.
  7. This JSON file shall be uploaded to the E-invoice portal by login to the portal and selecting the menu ‘E-Invoice’ > ‘Bulk Upload’.
  8. The system will generate IRN, ACK No., and QR Code.
  9. The portal generates a “Signed JSON” to download.
  10. The same can be downloaded as a “ZIP” folder named “archive.zip” to the system in which Gepp Offline tool installed.
  11. Then open the downloaded zip folder without extracting the “Signed JSON” file. Take printout of the e-Invoice containing the IRN and ACK No. with QR Code.
  12. This printout can be issued along with the usual supply invoice.. There will be another menu adjacent to that “Download Excel” .
  13. The user can export the e-invoices in the excel file by clicking on ‘Download Excel” menu if required.

Prerequisites for working with GePP-On or Gepp Offline tool.

  • First register a technical person of your firm with the details like Name, Mobile and Email a. Complete the basic data of your company in the tool with Name , GSTIN , address with pincode.
  • Also upload a logo of your company (if you have one) when prompted. This is a one time process.
  • Enter “Master Data” for frequently supplying recipients, commodities etc, so that data entry will be very easy while entering the supply invoice data into the tool. The menu will be available on the left pane of the tool.
  • Update latest data – latest business address , contact details etc- from the common portal by clicking “Update’ menu on the left side d. Create “ Sub- Users’ ie your staff for each branch. Maximum 10 sub users can be created.

New Resolution for Common Errors of e invoice generation time:

Error CodeError MessegeReason for ErrorResolution
2233Duplicate SI nos are not allowed in items.Duplicate serial number for the items has been sent in the item list.The serial number of the items in the item list should be unique in an invoice.
2234Invalid SGST and CGST Amounts for HSN – {0} and Sl. No {1}.Wrong SGST and CGST amounts are passed for the specified item in the item list.Correct values for the SGST and CGST amounts have to be passed.
2235IGST amount given with HSN -{0} and Sl. No {1} is Invalid.Wrong IGST amount is passed for the specified item in the item list.Correct values for the SGST and CGST amounts have to be passed.
SGST and CGST values should be equal to [taxable value X tax rate / 2] for that line item with tolerance limit of +/- One.
2240Invalid GST rate for HSN -{0} and Sl. No {1}.Wrong GST rate is passed for the specified item in the item list.Correct value for the GST rate has to be passed. Standard tax Rates are 0, 0.5, 1, 2, 3, 5, 12, 18, 28
2244Recipient pincode is mandatory for transaction -{0}Recipient PIN code is missing for the specified transaction type.For the specified type of transaction, PIN code is mandatory under Recipient details.
2265Recepient GSTIN state code should be same as the sate code passed in recepient details.The state code passed and first two digits of the GSTIN passed in the Recipient details do not match.In the Recipient details, first two digits of the GSTIN should match the state code passed.
2275Recepient PIN code should be 999999 for direct export.PIN code under Recipient Details has been passed as other than 999999 for specified type of transactions.999999 as PIN code should be passed under Recipient Details for specified type of transactions.
3028GSTIN is not present in invoice systemRecipient GSTIN is invalid or does not exist in e-invoice systemCheck the correctness of the GSTIN. If you are sure that it is valid, Pl use the ‘Sync GSTIN from GST CP’ API to get it pulled from the GST Portal. If it is available in GST portal, it will return you with the details. If you get the details, then you can re-fire your request to generate the IRN. If you are not able to verify through API, you can go to einvocie1.gst.gov.in portal and use the ‘Tax Payer / GSTIN’ option in search menu to check the status manually from GST Portal and use ‘Update’ button to get it updated from GST Common Portal. If you are satisfied with result, you can re-fire the request.
3029GSTIN is not activeGSTIN is inactive or cancelled by department or tax payer.Check the correctness of the GSTIN and its status. If you are sure that it is active, Pl use the ‘Sync GSTIN from GST CP’ API to get it verified from the GST Portal. If it is active at GST portal, it will return you with the new status. If you get the status as ‘Active’, then you can re-fire your request to generate the IRN. If you are not able to verify through API, you can go to einvocie1.gst.gov.in portal and use the ‘Tax Payer / GSTIN’ option in search menu to check the status manually from GST Portal and use ‘Update’ button to get it updated from GST Common Portal, if required. If you are satisfied with result, you can re-fire the request.

2.    AAR & Judicial Decisions:

(i) Gujarat Highcourt Decision Regarding Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid:

(Applicant – Hitech Sweet Water Technologies Pvt. Ltd)

A division bench of the Gujarat High Court refused the show-cause notices in form GST DRC-01 holding that it had been issued without expensing a personal hearing to the taxpayer.

A petition furnished via M/S Hitech Sweet Water Technologies Pvt. Ltd, in which the applicant has obtained the three show-cause notices for the respective years in form GST DRC-01 on 13.03.2022 for the years 2017-18, 2018- 19, and 2019-20 and amount of Rs.5,46,79,672/-, Rs.2,33,65,984/- and Rs.1,35,60,109/-, was claimed through the applicant.

The applicant to the court, the order came to get passed in a gross violation of the principles of natural justice as the applicant was not been allotted the chance of getting heard. On distinct judgment, the applicant has trusted along with M/s. Alkem Laboratories ltd vs union contended that when the adverse order was issued without providing the chance of a personal hearing the same shall be refused.

Court’s articulation, no profit in specifying that the impugned order arrived to get passed excluding extending the chance of personal hearing of applicant. For the orders concerning three assessment years, the applicant was not being heard. It is correct that the answer in the mentioned form provided by the applicant in answer to the show cause notice the applicant has shown that he does not choose the personal hearing.

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.

THANKING YOU.

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