Government has issued information regarding Blocking generation of e-way bill without e-Invoice/IRN details for B2B and B2E transactions for e-invoice enabled tax payers on 05-01-2024. E-Invoice has been operationalized since October 2020 for the taxpayers with Annual Aggregate Turn Over (AATO) above Rs. 500 Crores and eventually in a phased manner, E-Invoice generation is made … Read more

Government has issued GST Advisory for online GTA declaration on the portal for the GTA taxpayers dated 01-01-2024.

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 document verification for GST registration by taking photograph of the applicant along with the verification of the original copy of the … Read more

GSTN is introducing Two factor authentication (2FA) for taxpayers to strengthen the login security in GST portal. The pilot rollout has been done for a state of Haryana and working seamlessly. Currently, 2FA will be rolled out for Punjab, Chandigarh, Uttarakhand, Rajasthan and Delhi in 1st phase. In 2nd phase, it is planned to be … Read more

Government has issued GST Advisory on GST Amnesty for taxpayers who missed appeal filing and the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023. Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to … Read more

Government has issued GST Advisory on for Online Compliance Pertaining to ITC mismatch -GST DRC-01C dated 14-11-2023. It is informed that GSTN has developed a functionality to generate automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in Input tax credit available in GSTR-2B statement & ITC claimed in GSTR-3B … Read more

Government has issued GST Advisory on ITC Reversal under Rule 37A dated 14-11-2023. Vide Rule 37A of CGST Rules, 2017 the taxpayers have to reverse the Input Tax Credit (ITC) availed on such invoice or debit note, the details of which have been furnished by their supplier in their GSTR-1/IFF but the return in FORM … Read more

Government has issued GST Advisory on amnesty for appeal Filing procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 dated on 10-11-2023.  Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn’t … Read more

Government has issued GST Advisory on registration for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry dated 04-11-2023. 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 … Read more

Government has issued GST advisory on Person supplying of online money gaming services or OIDAR service or Both– Form GST REG-10 and Form GSTR-5A on 17-10-2023. General: In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online … Read more