1. Advisory for FORM GSTR-1A:
- The Government vide notification No. 12/2024 – Central Tax dated 10.07.2024, has introduced FORM GSTR-1A which is an optional Form/ facility. This has been provided to the taxpayers to add or amend particulars of a supply of the current tax period, which was missed out or was wrongly reported in FORM GSTR-1 of the said tax period, before filing of the GSTR-3B return of the said tax period.
- FORM GSTR-1A would be available to all the taxpayer from August 2024, through which details furnished in FORM GSTR-01 for the month of July 24 can be amended. The salient features of FORM GSTR-1A are –
1. FORM GSTR-1A is an optional facility. This can be filed only once for a particular tax period.
2. The corresponding effect of the changes made through FORM GSTR-1A on the liability of the taxpayer shall be reflected in FORM GSTR-3B for the same tax period.
3. At the recipient end, the ITC for the supplies declared or amended by the suppliers through FORM GSTR-1A will be available to the recipient in FORM GSTR-2B generated for the next tax period.
4. For the taxpayers filing FORM GSTR-1 on monthly basis:
a. FORM GSTR-1A will be available on the portal every month from the due date of filing of FORM GSTR-1 or the actual date of filing of FORM GSTR-1, whichever is later, and will be available till the actual filing of corresponding FORM GSTR-3B of the same tax period. It is pertinent to re-iterate that the taxpayer can’t file FORM GSTR-1 for a month until he files FORM GSTR-3B for the previous month.
b. From the liability perspective, the net impact of particulars declared or amended through FORM GSTR-1A, along with the particulars declared in FORM GSTR-1, shall be auto-populated in FORM GSTR-3B for the same tax period as that of FORM GSTR-1.
5. For the QRMP taxpayers, who files FORM GSTR-1 on Quarterly basis:
a. FORM GSTR-1A shall be available quarterly after actual filing of FORM GSTR-1 (Quarterly) or the due date of filing of FORM GSTR -1 (Quarterly), whichever is later, and will be available till the actual filing of FORM GSTR-3B of the same tax period.
b. The supplies reported in the FORM GSTR-1 of the current tax period (including those declared in IFF, for the first month, M1 and second months, M2 of a quarter, if any) can be amended through corresponding Quarterly GSTR-1A.
c. From the liability perspective, the net impact of the particulars declared in GSTR 1A (Quarterly), along with particulars furnished in FORM GSTR-1 (Quarterly) (or through IFF of Month M1 and M2,if filed), shall be auto-populated in FORM GSTR-3B (Quarterly) of the same tax period.
d. It is reiterated that there will be no separate amendment facility available for records furnished through IFF for the months M1 and M2, during the month M1 and M2.
6. In case where change is required to be made in GSTIN of a recipient for a supply reported in FORM GSTR-1 of a tax period, the same can be rectified through FORM GSTR-1 for the subsequent tax period only.
2. Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttarakhand Jul 28th, 2024:
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said functionality has been developed by GSTN. It has been rolled out in Uttarakhand on 28th July 2024.
3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail.
(a) A Link for OTP-based Aadhaar Authentication OR
(b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail).
4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. Once the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
6. At the time of the visit of GSK, the applicant is required to carry the following details.
(a) a copy (hard/soft) of the appointment confirmation e-mail
(b) the details of jurisdiction as mentioned in the intimation e-mail
(c) Aadhaar Card and PAN Card (Original Copies)
(d) the original documents that were uploaded with the application, as communicated by the intimation e-mail.
7. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01.
8. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.
9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01.
10. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your respective state.
3. The Kerala GST Department vide Circular No. 13/2024 – Kerala SGST dated July 17, 2024, has issued a clarification on the processing of scrutiny notices issued under section 61 of the KGST Act, 2017:
In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner of State Tax, in exercise of the powers conferred by section 168 (1) of the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as “KSGST Act”), hereby clarifies the issues as under:
| Sl. No. | Issue | Clarification |
| 1 | Who will process the notice for intimating the discrepancies under section 61 (ASMT-10), issued by the Assistant Commissioners/State Tax Officers, before restructuring? | An enquiry has been received from the field formations regarding the processing and finalization of scrutiny of returns under section 61 of the KSGST Act, 2017 initiated by the Assistant Commissioners/State Tax Officers before the restructuring of the Department and subsequently transferred to Deputy State Tax Officers/Assistant State Tax Officers after restructuring. In this regard, vide circular No.05/2023 dated 08.01.2023 it has already been clarified that the functions in respect of sub-sections (1) and (3) of Section 61 of the Act, are vested with the proper officers in the cadre of Deputy State Tax Officers/Assistant State Tax Officers and above. Currently the scrutiny functions are being dealt by the DSTO’s/ASTO’s in Taxpayer Services vertical. Hence, the scrutiny notices in ASMT-10, issued by the Assistant Commissioners/ State Tax Officers before the restructuring of the Department are to be further processed by the DSTO’s/ASTO’s. The pecuniary limit for the issuance of show cause notices and passing of orders as specified in Circular No.06/2023 dated 08.01.2023 is not applicable for scrutiny of returns or issuance of ASMT-10 and ASMT-12, as these are neither show cause notices nor orders. The pecuniary limits come into play only at the stage of issuance of SCN or issuance of Order in Original. Therefore, the ASTO/DSTO concerned shall complete the scrutiny and issue SCNs or put up draft SCNs to higher authorities depending upon the pecuniary limit. |
| 2 | Who will issue the Show Cause Notice (SCN) under section 73 or 74, in case the payment of tax has been made after the receipt of intimation? | In case any amount remains unpaid by the taxpayer even after, receipt of the scrutiny notice/intimation, then the DSTOs/ASTOs are required to proceed with section 73 or section 74 of the KSGST Act. The quantum of tax to be demanded in the show cause notices in cases of part payment of amount shall be worked out as per the instructions in Circular No.06/2024 dated 06.04.2024. The DSTO’s/ASTO’s shall issue SCN, if the amount falls within their pecuniary limit; otherwise, they put up the draft SCN to the concerned officer for issuance. The amount of tax involved in the draft SCN shall decide the appropriate authority for issuance of SCN and adjudication. These limits are prescribed in the Circular 06/2023 dated 08.01.2023. |
4. GST changes in budget: Summary of Finance (No.2) Bill, 2024; changes released to GST Law:
1. Amendments in CGST Act, 2017:
Section 9: Extra Neutral Alcohol (ENA) used for manufacturing alcoholic liquor for human consumption excluded from central tax.
Section 11A: Government empowered to regularize non-levy or short levy of central tax due to general trade practice.
Section 16: New sub-sections (5) and (6) to relax input tax credit time limits for financial years 2017-18 to 2020-21.
Section 74A: Introduced to set a common time limit for issuing demand notices and orders for FY 2024-25 onwards.
Sections 107 and 112: Maximum pre-deposit amounts for appeals reduced.
Section 128A: Conditional waiver of interest and penalty for demands from FY 2017-18 to 2019-20 if full tax liability is paid before a specified date.
Section 140(7): Retrospective amendment for transitional credit availment for input services received by Input Services Distributors.
Section 171: Empowerment to notify GST Appellate Tribunal for anti-profiteering cases.
Schedule III: Activities like co-insurance premiums apportionment and reinsurance commissions treated neither as goods nor services.
Section 13(3): Amendment to cover reverse charge mechanism cases.
Section 17: Restriction of input tax credit blockage for tax paid under Section 74 to demands up to FY 2023-24.
Section 30(2): Provision for conditions and restrictions on revocation of registration cancellation.
Section 31(3)(f): Enabling provision for the time period to issue invoices under reverse charge mechanism.
Section 39: Mandate for monthly returns by TDS deductors, even with no deductions.
Section 54 and Section 16 of IGST Act: Prohibition of refund for unutilized input tax credit on zero-rated supplies subjected to export duty.
Section 70(1A): Authorized representative appearance provision.
Section 109: Empowerment to specify cases heard by Principal Bench of Appellate Tribunal.
Section 122(1B): Restriction of penal provisions applicability to specific Electronic Commerce Operators.
Sections 73 and 74: Limited applicability to demands up to FY 2023-24, new provisions under Section 74A from FY 2024-25 onwards.
Section 75: Redetermination of penalties if fraud, suppression, or willful misstatement not established.
2. Amendments in IGST Act, 2017:
Section 5(1): No integrated tax on ENA used for manufacturing alcoholic liquor for human consumption.
Section 6A: Empowerment to regularize non-levy or short levy of integrated tax due to general practice.
Section 16(4): Notification provision for zero-rated supplies and related refund claims.
Section 20: Reduction of maximum pre-deposit amounts for appeals to appellate authority and Appellate Tribunal.
3. Amendments in UT GST Act, 2017:
Section 7(1): No union territory tax on ENA used for manufacturing alcoholic liquor for human consumption.
Section 8A: Empowerment to regularize non-levy or short levy of union territory tax due to general practice.
4. Amendment in GST (Compensation) Act, 2017:
Section 8A: Empowerment to regularize non-levy or short levy of cess due to general practice.
These amendments are proposed in the Finance (No.2) Bill, 2024, and will come into effect upon notification.
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.
