1. Improvement In GSTR-1:
- Arevamped&enhancedversionofGSTR-1/IFFisbeingmadeavailableontheGSTPortaltoimprovethetaxpayer experience.
- GSTR-1 can be viewed as usual by navigating from Returns Dashboard > Selection of Period > Detailsofoutward supplies of goods or servicesGSTR-1 >PrepareOnline.
- Thefollowingprovidesanoverviewoftheupdatedfunctionalityandtheirbenefits inPhase1:
(A) ReorganizedGSTR-1Dashboard–Taxpayerswillnowexperienceanenhancedonlineuserinterfacein GSTR-1/IFFwith the followingchanges:
(ii) Allthetables/tilesfornewdetailsadditionshallbeavailableunderADDRECORDDETAILS section while all the tables/tiles for amending previously filed details shall beavailable under AMEND RECORD DETAILS section. Re-arrangement of tables/tiles shallensure that taxpayers can navigate in an easy manner to add or amend record details in theGSTR1/IFF.
(iii) By default, ADD RECORD DETAILS section shall be in expanded form (visible) andAMEND RECORD DETAILS section shall be in collapsed form (hidden). Taxpayers canaround1%ofdetailsaddedareamendedbytaxpayers,thatitwhyitwillbeincollapsedmode.
(iv) E-invoice advisory and help buttons have been moved to the top of the dashboard page forease of access. It also is notable that e-invoice provisions are applicable only to selectedtaxpayers,havingaggregate turnover above aparticular threshold.
(B) Table/Tile Document Counts– The document count for each tile (table) has been made more informative with color coding. The status of uploaded (Saved, Pending, Errored) documents with their count will also be made available. Taxpayer can now ascertain if there are any pending orerrored records in any of the tables of GSTR-1/IFF from the dashboard itself. System shall update the count of records in the tiles on real time basis which will help in easy reconciliation. In caseanyrecordaddedbytaxpayeriserroredout,thenthetilewillbehighlightedinredcolor.Asampleimageof the same is mentioned below for information.
(C) Enhancement in B2B and CDNR table/tile – Taxpayers will now be able to view a new recorddetails table with the details of the recipient -wise count of records. Record details table will havethefollowing columns:
(i) Taxpayer type – Type of recipient taxpayer (Regular, SEZ, and Composition) shall bedisplayedinthis column.
(ii) Processed invoice – Number of processed invoices will be available in this column withhyperlink.Onclickingit,thetaxpayerwillnavigatetodocumentdetailspagetoviewalltherecordsaddedfor the respective recipient(s).
(iii) Pending/errored invoice – Number of pending invoices will be available in this columnwithhyperlink.Onclickofit,taxpayercannavigatetopending/erroredrecordsdetailspagetoviewalltherecordswhichareinpendingorerroredstatusfortherespectiverecipient(s).
(iv) Add Invoice – Taxpayer can add new records for the selected recipient. On click of +symbol, add page shall open with pre-filled recipient GSTIN. On click of save, add pagewillreopen so thattaxpayers cancontinue toaddmultiplerecords.
(v) Search – A general search functionality has been added in Document details page. Usingthis,taxpayercannowsearchspecificrecordpertainingtoaspecificGSTIN.Thiswillhelptaxpayertosearchaddedrecords seamlessly.
(D) Recordsperpagefeature–SystemwillnowprovidetherecordsperpagefeatureinallthetablesunderADDRECORDDETAILSsectionleadingtoeaseofviewing.Thisfeaturewillallowthetaxpayers tocustomizednumberofrecordstobeviewedon perpage.Bydefault,theRecordsperpagewillbesetat10 recordsper page andcan beincreasedtoview 100records perpage.
(E) StepstofileGSTR-1/IFF–Anewcheckhasbeenintroducedinthesystemwhichwillcheckthatwhether the taxpayer has added new records after generating the summary. Taxpayers may pleasenote that there would be changed flow in such a situation. In case new records have been added,the SUBMIT and PREVIEW buttons will be disabled till a new summary has been generatedafterupdatingrecords.ThischeckwillensurethatfilingofGSTR-1/IFFalwayshappenswiththecorrect &update summaryonly, and nomistake happensinthis regard.
- Taxpayercan addoramendrecordsinrespectivetablesof GSTR-1/IFF.
- IfthetaxpayerintendstoverifysummaryofGSTR-1/IFF,taxpayercanclickPREVIEWbuttontodownload summary PDF.
- Taxpayer can make necessary changes before SUBIT/FILE of GSTR-1/IFF.However, if anynewrecordsareaddedaftergeneratingthesummary,theSUBMITandPREVIEWbuttonswillbe disabled till a new summary has been generated by clicking GENERATE SUMMARYbuttonafter updatingrecords.
- Taxpayer will also be informed to generate new summary, in case the latest summary is notavailable/generated.
- After the changes done in GSTR-1/IFF, taxpayer shall click on Generate summary button andcansubmit/file GSTR-1/IFF.
- The next phase of the GSTR-1 enhancement will provide the taxpayers with an enhanced GSTR-1 onlinesummary view, recipient(s) wise summary PDF and remove need of SUBMIT before FILE.
2. Withdrawal Of Application For Cancellation Of GST Registration:
As per the latest update posted on the GST website (https://www.gst.gov.in/), now, the application for cancellation of GST registration in Form GST REG-16 filed by the taxpayer can be withdrawn. However, such withdrawal is possible only and only if the proper officer has not initiated action against the cancellation application.
Thus, prior to the withdrawal of the cancellation application, it is important to track the status of the cancellation application. Steps for checking the status of the cancellation application are narrated hereunder-
STEP 1 – Visit site https://www.gst.gov.in/,
STEP 2 – Click the ‘Login’ icon and enter appropriate Login credentials,
STEP 3 – Navigate the following path-
Services > Registration > Track Application Status
STEP 4 – Enter ARN
3. RCM Applicable on Scrap and used vehicle purchased from government:
(Notification No. 36/2017 – Central Tax (Rate) dated 13.10.2017)
This notification modified Notification no. 4/2017 Central Tax Rate. It makes GST payable via RCM route by recipient of used vehicles, seized and confiscated goods, old and used goods, waste and scrap from Central Government, State Government, Union territory or a local authority.
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.