GSTJanuary 2020Volume-30

N E W S L E T T E R

st71Republic Day

CO

NTEN

TS GST Statistical Updates 1

GSTR 3B Filed 2

Break-up of GST Collection 3

FAQs on E-invoice System at GST Portal- Part II 4-5

Types of Order for which Appeal can be Filed 6-9

Central Goods and Services Tax (Amendment) 10-11Rules, 2020

Notifications 12

New GSTIN Reallocated to Taxpayers of 13Union Territory of Ladakh

Circulars 14-16

Filing of GSTR-3B returns in a staggered manner 17

Daman as headquarters of Union Territory of 18Dadra and Nagar Haveli and Daman and Diu

GST forms available for Taxpayers on 19-24the GST Common Portal

1 GST NEWSLETTER

GST Revenue collection for December, 2019 stood at `1,03,184 crore.

GST COLLECTIONS

TRENDS IN GST COLLECTION

Source: www.pib.gov.in

GST Collection in Crore (Rupees)

Trend in GST Collection in Crore (Rupees)

GST Statistical Updates

GST NEWSLETTER 2

GSTR 3B Filedfrom December, 2018 to November, 2019

SR. FOR THE MONTH UPTO IN LAKHNO

1 December, 2018 31st January, 2019 73.30

2 January, 2019 28th February, 2019 73.48

3 February, 2019 31st March, 2019 75.95

4 March, 2019 30th April, 2019 72.13

5 April, 2019 31st May, 2019 72.45

6 May, 2019 30th June, 2019 74.38

7 June, 2019 31st July, 2019 75.79

8 July, 2019 31st August, 2019 75.8

9 August, 2019 30th September, 2019 75.94

10 September, 2019 31st October, 2019 73.83

11 October, 2019 30th November, 2019 77.83

12 November, 2019 31st December, 2019 81.21

Source: http://pib.gov.in

NUMBER OF GSTR-3B FILLED in Lakhs

73.3073.48

75.95

72.1372.45

74.38

75.79 75.80 75.94

73.83

77.83

81.2182.00

80.00

78.00

76.00

74.00

72.00

70.00

68.00

66.00

FEB/

19

JAN/1

9

APR/1

9

MAR/

19

JUN/1

9

MAY

/19

AUG/1

9

JUL/19

DEC/1

9

SEP/19

OCT/

19

NOV/1

9

3 GST NEWSLETTER

Out of total GST collection of 1,03,184 crore, in the month of December, 2019 CGST is 19,962 crore, SGST is `26,792 crore, IGST is `48,099 crore (including `21,295 crore collected on imports) and Cess is `8,331 crore (including ̀ 847 crore collected on imports).

The government has settled ̀ 21,814 crore to CGST and ̀ 15,366 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement in the month of December, 2019 is ̀ 41,776 crore for CGST and ̀ 42,158 crore for the SGST.

` `

19%

26%

47%

8%

CGST

SGST

IGST (Including Imports)

CESS ((Including Imports)

Source: http://pib.gov.in

Forms Period Due Date Remarksth

GSTR-1 Dec-19 11 Jan , Turnover greater than ̀ 1.50 Crore or opted to file monthly Return

stGSTR-1 Oct-Dec- 19 31 Jan, 2020 Quarterly return for registered persons with aggregate

turnover up to ̀ 1.50 Crores

thGSTR-3B Dec-19 20 Jan, 2020 All Registered Persons required to pay GST and file Monthly

GST Return

thGSTR-5 Dec-19 20 Jan, 2020 For non-resident persons required to pay GST and file

Monthly GST Returnth

GSTR 5A Dec-19 20 Jan, 2020 Non-resident OIDAR services providers required to file Monthly GST Return

thGSTR-6 Dec-19 13 Jan, 2020 Every Input Service Distributor (ISD Return)thGSTR 7 Dec-19 10 Jan, 2020 Filed by person liable to deduct TDSthGSTR-8 Dec-19 10 Jan, 2020 Filed by E-Commerce Operators liable to deduct TCSst

GSTR-9 2017-18 31 Jan, 2020 Annual Returns Filed by Regular Taxpayerst

GSTR-9C 2017-18 31 Jan, 2020 Reconciliation statement & CertificationthCMP-08 Oct-Dec- 19 18 Jan, 2020 Statement for payment of self- assessed tax

RFD-10 - - Eighteen months after end of the quarter for which refund is to be claimed

2020

GSTCollections

in December,

2019

Source: http://gst.gov.in

Break-up of GST Collection

GST NEWSLETTER 4

Method of Reporting e-Invoice to GST System

1. In addition to the above, we understand that electronic invoice which will be uploaded on GST portal will

be authenticated and IRN will be allocated for each e-invoices generated.

2. Will it be possible for bulk uploading of invoices for e-invoicing as well?

3. Will the requirement for such invoices to be authenticated by the supplier using a digital

signature/signature be done away with?

4. Will there be a time limit for e-invoice uploading for registration?

5. Will it be possible to allow invoices that are registered on invoice registration system/portal to be

downloaded and/or saved on handheld devices?

6. Will it be possible to print the e-invoice?

Amendment/cancellation of e-invoice

7. Whether e-invoices generated through GST system can be partially/fully cancelled?

a. Yes, the e-invoice will be authenticated with the digital signature of the IRP (invoice registration portal).

b. IRN (Invoice Reference Number) will be the hash generated by the IRP.

c. The registered invoice will be valid to be used by the business.

a. Invoices have to be uploaded on IRP one at a time.

b. The IRP will be able to handle a large sequence of invoices for registration and validate them. Essentially

bulk upload will be required by large taxpayers who generate large number of invoices. Their ERP or

accounting system will have to be designed in such a way that it makes request one by one. For the user,

it will not make any difference.

a. The seller will need to upload the e-invoice into the Invoice Registration Portal.

b. The signing of e-invoice by seller is not mandatory.

a. Yes, that will be notified by the Government. Without registration of e-invoice the same will not be valid.

Required changes will be made in the law.

b. Once uploaded to the invoice registration portal (IRP), it will be registered immediately, on real-time basis.

a. Yes.

b. IRP System after registering the invoice, will share back digitally signed e-invoice for record of supplier. It

will also be sent to the email address of recipient provided in the e-invoice.

a. Yes.

b. It will be possible for both the seller as well as the buyer to print the invoice, using the QR code as well as

signed e-invoice returned by the Invoice Registration Portal (IRP)

a. E-Invoice can’t be partially cancelled. It has to be fully cancelled.

b. The e-invoice mechanism enables invoices to be cancelled. This will have to be reported to IRN within 24

hours. Any cancellation after 24hrs could not be possible on IRN, however one can manually cancel the

same on GST portal before filing the returns.

FAQs on E-invoice Systemat GST Portal- Part II

5 GST NEWSLETTER

8. How would amendments be allowed in e-invoice?

Relationship with e-way bill

With the introduction of e-invoices, what are the documents need to be carried during transit of goods?

Export/Import

10. Please clarify whether exports would require e-invoice compliance.

11. Does the e-invoice allow the declaration of export invoices/ zero rated supplies?

Others

12. What will be the workflow of the end to end e-invoice mechanism?

13. Will the industry be provided sufficient time for preparation?

a. Amendments to the e-invoice are allowed on GST portal as per provisions of GST law. All amendments to the e-invoicea will be done on GST portal only.

9.

a. For transportation of goods, the e-way bill will continue to be mandatory, based on invoice value guidelines, as hitherto fore. This aspect will be notified by the Government when this mechanism will be notified.

a. Yes.

b. The e-invoice schema also caters to the export invoices as well. The e-invoice schema is based on most common standard, this will help buyer’s system to read the e-invoice.

a. Yes.

b. It allows the declaration of export invoices / zero rated supplies.

a. The end to end workflow will be provided by at the time of rollout of the e-invoice system.

a. Yes.

b. The e-invoice mechanism is expected to be rolled out in phases from 01st Jan 2020 on voluntary basis.

c. Initially, the e-invoice mechanism will be allowed for tax payers above a certain turnover or above a certain invoice value or also to volunteers.

d. Subsequently, it will be enabled for all tax payers in a phased step-wise manner.

e. Details of these will be published subsequently.

Source: https://tutorial.gst.gov.in/downloads/finalpublishingeinvoicewithfaqsforportal.pdf

“FAQs on E-Invoice system at GST Portal- Part I” were already published in December, 2019 GST Newsletter.

GST NEWSLETTER 6

Types of Order for WhichAppeal can be Filed

Appeal can be filed against Demand Order

1. Who can file an appeal to the Appellate Authority?

Appointment of Appellate Authority (Rule 109A of Central Goods & Services Tax (CGST) Rules, 2017)

2. What are the pre-conditions to file an appeal to the Appellate Authority?

3. From where can I file an appeal against Demand Order?

4. What are the various Appeal statuses?

Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an

adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which

the said decision or order is communicated to such person.

Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act

or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint

Commissioner;

(b) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed

by the Deputy or Assistant Commissioner or Superintendent.

Order must be passed by the adjudicating authority for the taxpayer or an unregistered person to file an

appeal to the Appellate Authority.

Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate

Authority > NEW APPLICATION button. Select the Order Type as Demand Order from the drop-down list.

S. No. Description Status

1 Appeal Form successfully filed Appeal Submitted

2 Appeal Form successfully admitted Appeal admitted

3 Appeal Form is Rejected Appeal Rejected

4 When Hearing Notice is issued Hearing Notice issued

5 When Counter Reply received against notice Counter reply received

6 When Show cause notice is issued Show cause notice issued

7 Appeal is confirmed/modified/rejected Appeal order passed

8 When hearing is adjourned and next date is issued Adjournment granted

9 When application is filed for Rectification Rectification request received

10 When application for Rectification is rejected Rectification request rejected

11 Appeal is order is rectified Rectification order passed

5. From where can I view submitted appeal against Demand Order?

6. What will happen if I do not file appeal within the prescribed period?

7. When will I get final acknowledgment of the appeal filed?

8. Is it necessary to deposit 10% of the disputed tax?

9. Is it necessary for me to have a DSC for filing the appeal?

10. Whether the balance disputed amount is stayed on filing Appeal?

Appeal can be filed against Registration Order

1. Who can file an appeal to the Appellate Authority?

Appointment of Appellate Authority (Rule 109A of Central Goods & Services Tax (CGST) Rules, 2017)

2. What are the pre-conditions to file an appeal to the Appellate Authority?

Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > From and To Date > SEARCH button.

The appellate authority may condone delay for a period of maximum of 1 month, if he is satisfied that the taxpayer was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months and allow it to be presented within a period of one month after the expiry date of filing appeal.

Once an appeal against a demand order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.

However, final acknowledgement of the appeal filed is issued, when after electronic filing of appeal, the documents as well as Appeal with verification part is submitted to the Appellate authority, within 7 days from the electronic filing. Thereafter the appeal documents are checked and if found in order, final acknowledgment is issued. The appeal shall be treated to be filed only when the final acknowledgement, indicating the appeal number is issued.

Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal. Lower percentage may be declared after approval from the competent authorities.

You can file the appeal either through DSC or EVC. DSC is mandatory for companies and LLPs.

Yes, if Appeal filed is admitted, the GST Portal flags the balance disputed amount as non-recoverable.

Source: https://tutorial.gst.gov.in/userguide/appeal/index.htm#t=appeal_faq.htm

Any taxpayer or an unregistered person aggrieved by any decision or order passed against him (with respect to Registration, amendment or cancellation etc.) by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person.

Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent.

Orders/decision must be passed by the adjudicating authority in case of the taxpayer or an unregistered person to file an appeal to the Appellate Authority under the following categories

7 GST NEWSLETTER

Order of Rejection of Application for <Registration/ Amendment/ Cancellation > (GST REG – 05)

Order for Cancellation of Registration (GST REG – 19)

Order of Grant of Temporary Registration/ Suo Moto Registration (GST REG – 12)

Order for cancellation of provisional registration (GST REG – 28)

Order of rejection of enrolment as GST Practitioner (GST PCT – 04)

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source (GST REG – 08)

Order for acceptance / rejection of reply to show cause notice (GST CMP-07) issued in case of opting for /out of compositional scheme.

S. No. Description Status

1 Appeal Form successfully filed by the taxpayer or person Appeal Submitted

2 Appeal Form successfully admitted by the appellate authority Appeal admitted

3 Appeal Form is Rejected by the appellate authority Appeal Rejected

4 When Hearing Notice is issued by the appellate authority Hearing Notice issued

5 When Counter Reply received against notice Counter reply received

6 When Show cause notice is issued Show cause notice issued

7 Appeal is confirmed/modified/rejected Appeal order passed

8 When hearing is adjourned and next date is issued Adjournment granted

9 When application is filed for Rectification Rectification request received

10 When application for Rectification is rejected Rectification request rejected

11 Appeal is order is rectified Rectification order passed

3. From where can I file an appeal against Registration Order?

4. What steps are required to be followed for filing an appeal against Registration Order?

5. What type and size of documents can be uploaded for filing an appeal against Registration Order?

6. What are the various Appeal statuses?

Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate

Authority > NEW APPLICATION button. Select the Order Type as Registration Order from the drop-down

list and mention the relevant Order number and click on Search.

Below steps are required to be followed for filing an appeal against Registration Order:

1. Creating Appeal to Appellate Authority

2. Upload Annexure to GST APL-01

3. Add any Other Supporting Document

4. Preview the Application and Proceed to File

5. Open the Application's Case Details screen by searching for your filed Application in My Applications

page or from View Additional Notices/Orders page

You can upload PDF & JPEG file format with maximum file size for upload as 5MB. Maximum 4 supporting

documents can be attached in the application. The remaining documents can be handed over in hard copy.

GST NEWSLETTER 8

9 GST NEWSLETTER

7. From where can I view submitted appeal against Registration Order?

Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate

Authority > From and To Date > SEARCH button.

The appellate authority may condone delay for a period of maximum of 1 month, if he is satisfied that the

taxpayer was prevented by sufficient cause from presenting the appeal within the aforesaid period of three

months and allow it to be presented within a further period of one month.

Once an appeal against a registration order is filed, an email and SMS is sent to the taxpayer (or an

unregistered person, as the case may be) and Appellate Authority.

Your application for appeal is submitted to the First Appellate Authority’s queue and becomes a pending

item in his/her queue of work-items. The Officer may admit/ not admit the application and thus either

Approve or Reject your request.

However, final acknowledgment of the appeal filed is issued, only when, a certified copy of the decision or

order appealed against is submitted to the Appellate authority, within 7 days from the date of electronic

filing of Appeal. Thereafter the appeal documents are checked and if found in order, final acknowledgment

is issued. The appeal shall be treated to be filed only when the final acknowledgment, indicating the appeal

number is issued.

You can file the appeal either through DSC or EVC. DSC is mandatory for companies and LLPs.

Navigate to Dashboard > Services > User Services > My Applications > select Application type “Appeal to

Appellate Authority > From and To Date > Search Application > Case Details > APPLICATIONS to view the

submitted appeal application.

The appellant is required to submit physical copy of supporting documents along with appeal application,

duly signed and verified to the office of the appellate authority within 7 days of filing appeal on the GST

Portal. Upon receipt of complete documents, the final acknowledgement will be issued to him.

Navigate to Dashboard > Services > User Services > View Additional Notice and Orders to view the notice

issued by the Tax Official.

Also, you can navigate to Dashboard > Services > User Services > My Applications > select Application type

“Appeal to Appellate Authority > From and To Date > Search > select relevant Case number > NOTICE tab to

view the notices issued by Tax Official.

Navigate to Dashboard > Services > User Services > My Applications > select Application type “Appeal to

Appellate Authority > From and To date > Search > select relevant Case number > click on NOTICE folder

to view the Notices issued. Click on reply button and upload relevant documents in order to reply to

the said notice.

Source: https://tutorial.gst.gov.in/userguide/appeal/index.htm#t=appeal1_faq.htm

8. What is the process of condonation if I do not file appeal within the prescribed period?

9. When will I get final acknowledgment of the appeal filed?

10. Is it necessary for me to have a DSC for filing the appeal?

11. How can I view the submitted appeal application?

14. How can I reply to notice issued by the Tax Official?

12. Do I need to submit physical copy of documents?

13. How can I view the notice issued by the Tax Official?

Notification no. 02/2020- Central Tax dated 01st January, 2020

1. Rule 117- Tax or duty credit carried forward under any existing law or on goods held in stock on the

appointed day

2. Form REG-01- Application for Registration

In sub rule (1A), the following shall be substituted with effect from the 31st December, 2019 namely:-

For the figures, letters and word “31st December, 2019”, the figures, letters and word “31st March, 2020”

shall be substituted.

In sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, the following shall be substituted namely:-

For the figures, letters and word “31st January, 2020”, the figures, letters and word “30th April, 2020” shall

be substituted.

In Form REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall

be substituted, namely:-

GST NEWSLETTER 10

“ 12. Are you applying for

registration as a SEZ Unit?

(i) Select name of SEZ

(ii) Approval order number

and date of order

(iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY

(iv) Designation of

approving authority

Yes No

“ 13. Are you applying for

registration as a SEZ

Developer?

(i) Select name of SEZ

Developer

(ii) Approval order number

and date of order

(iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY

(iv) Designation of ”.

approving authority

Yes No

Central Goods and Services Tax(Amendment) Rules, 2020

11 GST NEWSLETTER

3. Form GSTR-3A- Notice to return defaulter u/s 46 for not filing return

“5. This is a system generated notice and does not require signature.”;

“5. This is a system generated notice and does not require signature.”.

4. Form INV-01

In the said rules, in FORM GSTR-3A,-

(a) in serial number 2 under the heading “Notice to Return Defaulter u/s 46 for not filing Return”, for the

words “tax liability will” , the words “tax liability may” shall be substituted;

(b) after serial number 4 under the heading “Notice to Return Defaulter u/s 46 for not filing Return” , the

following serial number shall be inserted, namely:-

(c) in serial number 3 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return

Upon Cancellation Of Registration”, for the words “tax period will”, the words “tax period may” shall be

substituted;

(d) after serial number 4 under the heading “Notice To Return Defaulter U/S 46 For Not Filing Final Return

Upon Cancellation Of Registration” , the following serial number shall be inserted, namely:-

FORM INV-01 has been substituted with FORM GST INV – 1.

For detailed notification, please refer the link given below:-

http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-02-central-tax-english-2020.pdf

Notification no. 01/2020- Central Tax dated 01st January, 2020

Notification no. 03/2020- Central Tax dated 01st January, 2020

In the said notification,–

Notification no. 01/2020- Integrated Tax dated 01st January, 2020

Notification no. 04/2020- Central Tax dated 10th January, 2020

Notification no. 05/2020- Central Tax dated 13th January, 2020

In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019),

the Central Government has appointed the 1st day of January, 2020, as the date on which the provisions of

sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the Finance (No. 2) Act,

2019 (23 of 2019), shall come into force.

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017, the

Government, on the recommendations of the Council, hereby makes the following amendments in the

notification of the Government of India in the Ministry of Finance, Department of Revenue No. 62/2019–Central

Tax, dated the 26th November, 2019, namely:–

(i) in paragraph 2, in clause (iii), for the figures, letters and words “30th day of October, 2019” and “31st day

of October”, the figures, letters and words “31st day of December, 2019” and “1st day of January, 2020”

shall respectively be substituted;

(ii) in paragraph 3, for the figures, letters and words “31st day of October, 2019”, the figures, letters and

words “1st day of January, 2020” shall be substituted.

In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019),

the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of

section 114 of the Finance (No. 2) Act, 2019 (23 of 2019) shall come into force.

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

the Central Government, on the recommendations of the Council, hereby makes the following further

amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue

No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–

In the said notification, in the third proviso for the figures, letters and word “10th January, 2020”, the figures,

letters and word “17th January, 2020” shall be substituted.

In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services

Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and

Customs hereby authorises –

(a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the

Additional or Joint Commissioner of Central Tax; and

(b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy

Commissioner or Assistant Commissioner or Superintendent of Central Tax,

as the Revisional Authority under section 108 of the said Act.

Notifications

GST NEWSLETTER 12

New GSTINs are reallocated to active existing taxpayers registered under Jammu & Kashmir State earlier

with State code(01), having Principal Place of Business in jurisdiction of Union territory of Ladakh now with UT

code “38”.

For easy reference, the list contains new GSTINs along with old GSTINs.

Taxpayers are requested to use new GSTINs while generating the invoices and receiving of supplies etc. w.e.f. 1st

Jan 2020.

Earlier CBIC had notified the Transition Plan under GST for Jammu & Kashmir re-organisation vide Notification

No.62/2019- Central Tax dated 26th November, 2019.

List of New GSTINs can be downloaded from the link given below:-

https://tutorial.gst.gov.in/downloads/news/ladakh_taxpayer.pdf

Source: https://www.gst.gov.in/newsandupdates/read/344

New GSTIN Reallocated to Taxpayersof Union Territory of Ladakh

13 GST NEWSLETTER

Circular no. 131/01/2020- GST dated 23rd January, 2020

Standard Operating Procedure (SOP) to be followed by exporters

Several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated

Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several

such exporters were found to be non-existent in a number of cases. In all these cases it has been found that the

Input Tax Credit (ITC) was taken by the exporters on the basis of fake invoices and IGST on exports was paid using

such ITC.

2. To mitigate the risk, the Board has taken measures to apply stringent risk parameters-based checks driven

by rigorous data analytics and Artificial Intelligence tools based on which certain exporters are taken up for

further verification. Overall, in a broader time frame the percentage of such exporters selected for

verification is a small fraction of the total number of exporters claiming refunds. The refund scrolls in such

cases are kept in abeyance till the verification report in respect of such cases is received from the field

formations. Further, the export consignments/shipments of concerned exporters are subjected to 100 %

examination at the customs port.

3. While the verifications are caused to mitigate risk, it is necessary that genuine exporters do not face any

hardship. In this context it is advised that exporters whose scrolls have been kept in abeyance for

verification would be informed at the earliest possible either by the jurisdictional CGST or by Customs. To

expedite the verification, the exporters on being informed in this regard or on their own volition should fill

in information in the format attached as Annexure ‘A’ to this Circular and submit the same to their

jurisdictional CGST authorities for verification by them. If required, the jurisdictional authority may seek

further additional information for verification. However, the jurisdictional authorities must adhere to

timelines prescribed for verification.

3.1 Verification shall be completed by jurisdiction CGST office within 14 working days of furnishing of

information in proforma by the exporter. If the verification is not completed within this period, the

jurisdiction officer will bring it the notice of a nodal cell to be constituted in the jurisdictional Pr. Chief

Commissioner/Chief Commissioner Office.

3.2 After a period of 14 working days from the date of submission of details in the prescribed format, the

exporter may also escalate the matter to the Jurisdictional Pr. Chief Commissioner/Chief

Commissioner of Central Tax by sending an email to the Chief Commissioner concerned (email IDs of

jurisdictional Chief Commissioners are in Annexure B).

3.3 The Jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax should take appropriate

action to get the verification completed within next 7 working days.

4. In case, any refund remains pending for more than one month, the exporter may register his grievance at

www.cbic.gov.in/issue by giving all relevant details like GSTIN, IEC, Shipping Bill No., Port of Export & CGST

formation where the details in prescribed format had been submitted etc.. All such grievances shall be

examined by a Committee headed by Member GST, CBIC for resolution of the issue.

GST NEWSLETTER 14

CIRCULARS

Annexure-A

The details to be provided by the exporter for verification:

I. GST related data:

1. GSTIN –

2. Please provide the following details if theproprietor/director/partner of this entity is alsoassociated with other entities.

S. No. Declared aggregate liabilityfor Previous Financial Year for Current Financial Year

Return Type Declared aggregate liability

1 GSTR 3B

2 GSTR 1

3. Turnover of previous Financial Year -(For New Entity till date Current Financial Year Turnover, if any)

4. Details of GST liability–

5. Details of ITC :

6. Details of refund claimed in previous Financial Year and current Financial Year-

S. No. GSTIN Typeof Refund ARN No. and Date which

Claimed Sanctioned refund claimed

Amount Authority from

7. Summary of E way Bills generated for relevant period.

15 GST NEWSLETTER

S. No. Name of Director/Partner/ other Entity (DIN if Director) status

Proprietor Associated with (Active / Inactive)

Name of the PAN GSTIN Registration

1

2

3

2017-18

2018-19

2019-20

FY ITC available in GSTR-2A GSTR-3B reversal of

mismatched ITC

ITC availed in Mismatch Details of payment or

S. No. Supplies E way Bill generated HSNs Taxable AmountNo of

1 Inward

2 Outward

GST NEWSLETTER 16

II. Financial Data

1. Bank Account details including the bank accounts of proprietor/partner/directors–

S. No. AccountNumber Holder Holder Bank Account

IFSC Code Account Type Name of Account PAN of Account Date of opening of

2. Bank Account statement of past 6 months in respect of the bank accounts provided above.

3. BRCs/FIRCs evidencing receipt of foreign remittances against the exports made in past 1 year.

4. Bank letter for up to date KYC of all bank accounts provided above.

5. Top 5 creditors and Debtors (with GSTIN) from account(s) where refunds are proposed to be received andfrom which major business transactions (payments for supplies and receipts) are carried out.

III. Additional Data

1. Copy of PAN.

2. Copy of IEC

3. Certificate of Incorporation or partnership deed

4 .Rent agreement of all premises along with geo-tagged photos

5. Telephone Bill of past 3 months for all premises

6. Electricity Bill of past 3 months for all premises

7. Number of employees and the statement of PF evidencing employees

8. Copy of the following schedules of the latest Income Tax Return:

(I) Computation of depreciation on plant and machinery under the Income-tax Act

(ii) Computation of depreciation on other assets under the Income-tax Act

(iii) Summary of depreciation on all the assets under the Income-tax Act

http://cbic.gov.in/resources//htdocs-cbec/gst/circular-cgst-131-new.pdfSource:

Considering the difficulties faced by trade and industry in filing of returns, the government has decided to

introduce several measures to ease the process. The Finance Ministry said that now GST taxpayers can file their

GSTR-3B returns in a staggered manner.

Presently the last date of filing GSTR-3B returns for every taxpayer is 20th of every month. From now on, the last

date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above in the previous

financial year would be 20th of the month. Thus, around 8 lakh regular taxpayers would have the last date of

GSTR-3B filing as 20th of every month without late fees.

The taxpayers having annual turnover below Rs 5 crore in previous financial year will be divided further in two

categories. The tax filers from 15 States/ UTs, i.e., Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu,

Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman

and Nicobar Islands, Telangana and Andhra Pradesh will now be having the last date of filing GSTR-3B returns as

22nd of the month without late fees. This category would have around 49 lakh GSTR-3B filers who would now

have 22nd of every month as their last date for filing GSTR-3B returns.

For the remaining 46 lakh taxpayers from the 22 States/UTs of Jammu and Kashmir, Laddakh, Himachal Pradesh,

Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,

Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha having annual

turnover below Rs 5 crore in previous financial year will now be having last date of filing the GSTR-3B as 24th of

the month without late fees.

The Ministry has also taken a note of difficulties and concerns expressed by the taxpayers regarding filing of

GSTR-3B and other returns. The matter has been discussed by the GSTN with Infosys, the Managed Service

Provider, which has come out with above solution to de-stress the process as a temporary but immediate

measure. For further improving the performance of GSTN filing portal on permanent basis, several technological

measures are being worked out with Infosys and will be in place by April 2020.

Source: https://pib.gov.in/newsite/PrintRelease.aspx?relid=197579

Filing of GSTR-3B returns in astaggered manner

17 GST NEWSLETTER

The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi Ji, has approved

amendments/extension/repeal in the following Acts and Regulations dealing with Goods and Services Tax

(GST), Value Added Tax (VAT) and State Excise, and for designation of Daman as Headquarter:

I. The Central Goods and Service Tax Act, 2017 (No.12 of 2017) to be amended as Central Goods and Service

Tax (Amendments) Regulation, 2020;

ii. The Union Territory Goods and Service Tax Act, 2017 (No. 14 of 2017) to be amended as Union Territory

Goods and Service Tax (Amendments) Regulation, 2020;

iii. The Dadra and Nagar Haveli Value Added Tax Regulation, 2005 (No.2 of 2005) to be amended as Dadra and

Nagar Haveli and Daman and Diu Value Added Tax (Amendments) Regulation, 2020;

iv. The Daman and Diu Value Added Tax Regulation, 2005 (No.1 of 2005) to be repealed as Daman and Diu Value

Added Tax (Repeal) Regulation, 2020;

v. The Goa, Daman and Diu Excise Duty Act, 1964 (No.5 of 1964) to be amended as Dadra and Nagar Haveli and

Daman and Diu Excise Duty (Amendment) Regulation, 2020;

vi. The Dadra and Nagar Haveli Excise Duty Regulation, 2012 (No.1 of 2012) to be repealed as Dadra and Nagar

Haveli Excise Duty (Repeal) Regulation, 2020;

vii. Designation of Daman as Headquarter of Union Territory of Dadra and Nagar Haveli and Daman and Diu.

These amendments will lead to "Minimum Government, Maximum Governance" by way of having common

taxation authorities: better delivery of services to the citizens by reducing duplication of work and improving

administrative efficiency, will help in bringing more uniformity in Laws relating to GST, VAT and STATE EXCISE and

it will also help to avoid any legal complications in the levy and collection of GST Tax, VAT, State Excise, including

recovery of arrears Moreover, the said amendments not only bring uniformity in taxation laws but also

strengthen the system of laws.

The U.T. Administration of Dadra & Nagar Haveli and Daman & Diu have taken a big step to realize vision of

"Minimum Government, Maximum Governance" for the people of the two UTs, besides saving to government

exchequer and ensuring uniformity, stability and consistency in day to day functioning of taxation authorities.

This is achieved by making Amendments/extension/repeal in Acts dealing with Goods and Services Tax (GST),

Value Added Tax (VAT) and Excise, and by designation of Daman as Headquarters of UT of Dadra and Nagar

Haveli and Daman and Diu in view of merger of Dadra and Nagar Haveli and Daman and Diu on appointed date of

26.01.2020.

Source: https://pib.gov.in/PressReleseDetailm.aspx?PRID=1600087

Daman as headquarters of Union Territory ofDadra and Nagar Haveli and Daman and Diu

GST NEWSLETTER 18

SI No. Registration Available for Description of the Form

1 FORM GST REG-01 For Taxpayer Application for Registration

2 FORM GST REG-04 For Taxpayer Notice for Seeking Additional Information / Clarification / Documents relating to Application

3 FORM GST REG-07 For Taxpayer Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)

4 FORM GST REG-09 For Taxpayer Application for Registration of Non Resident Taxable Person

5 FORM GST REG-10 For Taxpayer Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.

6 FORM GST REG-11 For Taxpayer Application for extension of registration period by casual / non-resident taxable person

7 FORM GST REG-13 For Taxpayer Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others

8 FORM GST REG-14 For Taxpayer Application for Amendment in Registration Particulars (For all types of registered persons)

9 FORM GST REG-16 For Taxpayer Application for Cancellation of Registration

10 FORM GST REG-18 For Taxpayer Reply to the Show Cause Notice issued for cancellation for registration

11 FORM GST REG-21 For Taxpayer Reply to the notice for rejection of application for revocation of cancellation of registration

12 FORM GST REG-24 For Taxpayer Application for Cancellation of Registration

13 FORM GST REG-26 For Taxpayer Application for Enrolment of Existing Taxpayer

14 FORM GST REG-29 For Taxpayer Application for Cancellation of Registration of Migrated Taxpayers

SI No. Return Available for Description of the Form

1 FORM GSTR-1 For Taxpayer Application for Registration

2 FORM GSTR-2A For Taxpayer Notice for Seeking Additional Information / Clarification / Documents relating to Application

3 FORM GSTR-3B For Taxpayer Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)

Government has issued various forms as per Central Goods and Services Tax (CGST) Rules, 2017 (as amended up to 1st January, 2020) for GST related compliances to be made by taxpayers. Various forms issued for registration, filing returns or refunds etc. have been made available on the GST Portal.

Registration

Returns

GSTon the GST Common Portal forms Available for Taxpayers

19 GST NEWSLETTER

SI No. Payment Available for Description of the Form

1 FORM GST PMT –01 For Taxpayer Electronic Liability Register of Registered Person (Part–I:

Return related liabilities)

2 FORM GST PMT –01 For Taxpayer Electronic Liability Register of Taxable Person (Part-II: other

return related liabilities)

3 FORM GST PMT –02 For Taxpayer Electronic Credit Ledger of Registered Person

4 FORM PMT- 04 For Taxpayer Application for intimating discrepancy in Electronic Credit

ledger/Cash Ledger/Liability Register

5 FORM GST PMT –05 For Taxpayer Electronic Cash Ledger

6 FORM GST PMT –06 For Taxpayer Challan for deposit of goods and services tax

7 FORM GST PMT –07 For Taxpayer Application for intimating discrepancy relating to payment

SI No. Return Available for Description of the Form

4 FORM GSTR-4 For Taxpayer Application for Registration of Non Resident Taxable Person

5 FORM GSTR-5 For Taxpayer Application for registration of person supplying online

information and data base access or retrieval services from a

place outside India to a person in India, other than a

registered person.

6 FORM GSTR-5A For Taxpayer Application for extension of registration period by casual /

non-resident taxable person

7 FORM GSTR-6 For ISD Application/Form for grant of Unique Identity Number (UIN)

to UN Bodies/ Embassies /others

8 FORM GSTR-7 For Tax Deductors Application for Amendment in Registration Particulars (For all

types of registered persons)

9 FORM GSTR-7A For Taxpayer Application for Cancellation of Registration

10 FORM GSTR-8 For E-commerceo Reply to the Show Cause Notice issued for cancellation for

perator registration

11 FORM GSTR-9 For Taxpayer Reply to the notice for rejection of application for revocation

of cancellation of registration

12 FORM GSTR-9A For Taxpayer Application for Cancellation of Registration

13 FORM GSTR-9C For Taxpayer Application for Enrolment of Existing Taxpayer

14 FORM GSTR-10 For Taxpayer Application for Cancellation of Registration of Migrated

Taxpayers

15 FORM GSTR-11 For UIN holders/ Application for Cancellation of Registration of Migrated

other notified Taxpayers

persons

Payments

GST NEWSLETTER 20

SI No. Refund Available for Description of the Form

1 FORM-GST-RFD-01 For Taxpayer Application for Refund

2 FORM-GST-RFD-09 For Taxpayer Reply to Show Cause Notice

3 FORM GST RFD-10 For Taxpayer Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.

4 FORM GST RFD-11 For Taxpayer Furnishing of bond or Letter of Undertaking for export of goods or services

5 FORM-GST-RFD-01 A For Taxpayer Application for Refund (Operational up to 26.09.2019)

SI No. Assessment Available for Description of the Form

1. FORM GST ASMT - 01 For Taxpayer Application for Provisional Assessment under section60

2. FORM GST ASMT – 03 For Taxpayer Reply to the notice seeking additional information

3 . FORM GST ASMT - 05 For Taxpayer Furnishing of Security

4. FORM GST ASMT - 08 For Taxpayer Application for Withdrawal of Security

5. FORM GST ASMT - 11 For Taxpayer Reply to the notice issued under section 61 intimating

discrepancies in the return

6. FORM GST ASMT – 17 For Taxpayer Application for withdrawal of assessment order issued under

section 64

SI No. Input Tax Credit Available for Description of the Form

1. FORM GST ITC-01 For Taxpayer Declaration for claim of input tax credit under sub-section (1) of section 18

2. FORM GST ITC-02 For Taxpayer Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18

3. FORM GST ITC-03 For Taxpayer Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub- section (4) of section 18

4. FORM GST ITC-04 For Taxpayer Details of goods/capital goods sent to job worker and received back

SI No. Demand & Recovery Available for Description of the Form

1. FORM GST DRC -03 For Taxpayer Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

2. FORM GST DRC - 06 For Taxpayer Reply to the Show Cause Notice

3. FORM GST DRC - 20 For Taxpayer Application for Deferred Payment/ Payment in Installments.

Refund

Assessment

ITC (Input Tax Credit)

Demand & Recovery

21 GST NEWSLETTER

SI No. Appeal Available for Description of the Form

1. FORM GST APL - 01 For Taxpayer Appeal to Appellate Authority

2. FORM GST APL – 02 For office of Acknowledgment for submission of appealappellateauthority

3. FORM GST APL - 04 For appellate Summary of the Demand after Issue of Order by the authority only Authority, Revisional Authority, Tribunal Or Court

SI No. Advance Ruling Available for Description of the Form

1. FORM GST ARA -01 For Taxpayer Application Form for Advance Ruling

2. FORM GST ARA -02 For Taxpayer/ Appeal to the Appellate Authority for Advance Ruling

Appellant

SI No. Composition Available for Description of the Form

1. FORM GST CMP-01 For Taxpayer Intimation to pay tax under section 10 (composition levy)

2. FORM GST CMP-02 For Taxpayer Intimation to pay tax under section 10 (composition levy)

3. FORM GST CMP-03 For Taxpayer Intimation of details of stock on date of opting for

composition levy

4. FORM GST CMP-04 For Taxpayer Intimation/Application for Withdrawal from Composition

Levy

5. FORM GST CMP-06 For Taxpayer Reply to the notice to show cause

6. FORM GST CMP-08 For Taxpayer Statement for payment of self- assessed tax

SI No. Available for Description of the FormGSTP

1. FORM GST PCT - 01 For GSTP Application for Enrolment as Goods and Services Tax

Practitioner

2. FORM GST PCT-02 For GSTP Enrolment Certificate of Goods and Services Tax Practitioner

3. FORM GST PCT-05 For GSTP/ Authorisation / withdrawal of authorisation for Goods and

Taxpayers Services Tax Practitioner

4. FORM GST PCT-06 For GSTP Application for Cancellation of Enrolment as Goods and

Services Tax Practitioner

Appeal

Advance Ruling

Composition

Goods and Services Tax Practitioner (GSTP)

GST NEWSLETTER 22

SI No. E-Way Bill Available for Description of the Form

1. FORM GST EWB-01 For Taxpayer E-Way Bill

2. FORM GST EWB-02 For Taxpayer E-Way Bill

3. FORM GST EWB-04 For Taxpayer/ Report of detention transporter

SI No. Compounding Available for Description of the Form

1. FORM GST CPD-01 For Taxpayer Application for Compounding of Offence

SI No. Transitional Credit(as last date for filing is over so forms no longer available on portal for filing)

Available Description of the Form

1 FORM GST TRAN - 1 For Taxpayer Transitional ITC / Stock Statement

2 FORM GST TRAN - 2 For Taxpayer _

3 FORM GST TRAN - 3 For Taxpayer _

SI No. Inspection Available for Description of the Form

1. FORM GST INS-04 For Taxpayer Bond for Release Of Goods Seized

E-Way Bill

Compounding

Transition Forms

Source: https://tutorial.gst.gov.in/downloads/news/Forms_Available_Update_04122019.pdf

Enforcement

23 GST NEWSLETTER

1 __________ is an application form in which anyone can enroll

as Goods and Services Tax Practitioner. B.GST PCT-06

C.GST PCT-02

D.GST PCT-01

2 New GSTINs are reallocated to active existing taxpayers registered A.38

under J & K State earlier with State code(01), having Principal Place B.01

of Business in jurisdiction of Union territory of Ladakh now with C.17

UT code __________. D. 26

3 Due Date of GSTR 7 for the month of December, 2019 is _________. A.13th January, 2020

B.20th January, 2020

C.10th January, 2020

D.31th January, 2020

4 Late fee payable under section 47 of the CGST Act has been waived A.10th January, 2020

for the registered persons who required to file FORM GSTR-1 from B.17th January, 2020

July 2017 to November, 2019 till __________. C.11th January, 2020

D.31st January, 2020

5 The appellate authority may condone delay for a period of maximum A.1 Month

of __________, if he is satisfied that the taxpayer was prevented B.3 Months

by sufficient cause from presenting the appeal within the prescribed C.2 Months

period (three months). D.6 Months

A.GST PCT-05

GST QUIZ

Answer: Q1-D, Q2-A, Q3- C, Q4-B, Q5-A

GST NEWSLETTER 24

Headquarters:ICSI House, 22, Institutional Area, Lodi Road, New Delhi-110 003Tel: 011-45341000, Fax: -91-11-24626727E-mail:info@icsi.edu Website: www.icsi.edu