GST Updates Summary November 2023

This articles covers the latest gst updates summary November 2023. It contains all the Notifications and Circulars issued in November 2023 which covers all GST Updates in November 2023. All these amendments have been presented hear topic wise and reference of relevant latest gst notifications and latest gst circulars have been given at bottom of each topic. As well as, I have given our own analysis wherever it is necessary.

GST Amnesty Scheme – Second Chance for GST appeal

The Central Government has announced a special provision allowing taxpayers who missed the deadline to file GST appeals by March 31, 2023, another chance to do so by January 31, 2024. Appeals must be filed using FORM GST APL-01, complying with conditions including payment of the admitted amount and 12.5% of the disputed tax, with at least 20% paid from the Electronic Cash Ledger. Appeals already pending that meet these terms are considered valid. No refunds for excess payments will be made until the appeal is resolved, and the process does not cover demands unrelated to tax. Existing GST rules will also apply to these appeals.

Our Analysis

The Central Government has introduced a new opportunity for businesses that missed the original deadline to appeal against GST (Goods and Services Tax) orders. If you didn’t manage to challenge a GST decision before March 31, 2023, there’s now a lifeline to ensure your case is heard.

What You Need to Know is :

  1. Extended Deadline: You now have until January 31, 2024, to file an appeal if you missed the earlier deadline. This is a one-time relief measure.

2.       Conditions for Filing an Appeal:

  • Payment Confirmation: Before you appeal, you must pay the full amount that you agree you owe (this includes tax, interest, fines, fees, and penalties).
    • Partial Payment for Disputed Amount: Additionally, you must pay 12.5% of the tax amount you still dispute, but this can’t exceed ₹25 crore. Remember, 20% of this amount must come from the money you’ve deposited into your Electronic Cash Ledger.
  • No Refunds for Now: If you’ve paid more than required under the conditions mentioned above, don’t expect an immediate refund. You’ll have to wait until your appeal is resolved.
  • Specific Conditions Apply: This special appeal procedure does not apply to cases where the issue does not involve tax, like purely administrative or procedural disputes.
  • Follow the Rules: When you file your appeal, the regular rules and procedures of the GST law still apply.

If you have a GST order against you and couldn’t appeal before, the government is giving you another chance to fight your case. Just make sure to follow the new rules, make the necessary payments, and submit your appeal before the new deadline.

It’s a unique opportunity to set things right with your GST filings, but it comes with strings attached. Make sure to understand the requirements and act within the time frame.

Biometric Aadhaar authentication is now applicable in state of Andhra Pradesh

The regulation mandating biometric-based Aadhar authentication and the capture of an applicant’s photograph during GST registration, along with document uploads at specified facilitation centers notified by the commissioner, is in force in the states of Gujarat, Puducherry, and Andhra Pradesh.

Our Analysis:

As per Notification No.27/2022 dated 26-12-2022, the rule of Biometric based aadhar authentication and taking photograph of the applicant in case of individual, along with document uploaded on the portal at time of GST Registration is at Facilitation centers notified by the commissioner is applicable in the state of Gujarat only.

Afterwards by notification No.31/2023 dated 31-07-2023 government has added state of Puducherry. Now with notification No.54/2023 dated 17-11-2023, the government has added state of Andhra Pradesh for Biometric based Aadhar authentication at facilitation centers notified by commissioner.

In short, the rule of Biometric based Aadhaar authentication and taking photograph of the applicant in case of individual, along with document uploaded on the portal at time of GST Registration is at Facilitation centers notified by the commissioner are applicable in the state of Gujarat, Puducherry & Andhra Pradesh.

Summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer

Directive TitleSummary
Electronic Service and Upload of GST Notices and OrdersLegal Basis: Refers to sections 52, 73, 74, 122, 123, 124, 125, 127, 129, and 130 of the CGST Act, requiring proper officers to issue notices for tax demands, recovery, penalties, etc. Rule 142(1) of the CGST Rules mandates electronic service of notice summaries (Form GST DRC-01) alongside the notices. Order Summary Requirement: As per Rule 142(5) of the CGST Rules, when orders are issued under specified sections of the CGST Act (including sections 52, 73, 74, etc.), proper officers must upload order summaries (Form GST DRC-07) on the GST portal, specifying tax, interest, and penalty amounts payable by the individual.
Compliance ConcernsManual Practices Identified: Some field formations are not electronically serving notice summaries or uploading order summaries on the portal, contrary to CGST Rules.
Importance of ComplianceViolation of CGST Rules: Non-electronic issuance and upload of summaries breach explicit provisions of CGST Rules.
Enhanced Accessibility: Electronically serving and uploading
summaries ensures taxpayers can access them on the portal conveniently.
Improved Record-Keeping: Electronic service and upload aid in tracking proceedings and related actions efficiently, contributing  to  better  record-keeping  within  the  GST
Seamless Proceedings: Compliance with electronic service and upload requirements facilitates smoother processing of appeals and recovery actions via the GST portal.
DirectivesNotice Summary: Proper officers are instructed to serve notice summaries (Form GST DRC-01) electronically for notices issued
under specified sections of the CGST Act.
Order Summary: Proper officers are directed to upload order summaries (Form GST DRC-07) electronically for orders issued under specified sections of the CGST Act, ensuring clarity on payable tax, interest, and penalty amounts.
Supervisory OversightSupervisory Role of Chief Commissioners: Principal Chief Commissioners/Chief Commissioners of CGST Zones and Principal Director General of DGGI are tasked with closely
supervising officers within their jurisdictions to ensure strict adherence to Rule 142 of the CGST Rules
ConclusionAdhering to electronic service and upload requirements not only fulfills legal obligations but also improves accessibility, record-keeping, and facilitates seamless proceedings within
the GST framework.

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