Latest GST Updates/ FAQs on Twitter (Tweets by CBEC/ GSTN/ GoI)

Latest GST Updates/ FAQs on Twitter by CBEC/ GSTN/ GOI

Latest GST Updates/ FAQs based on tweets by the CBEC/ GSTN/ GOI, about various functionalities on GST Portal, FAQs on GST, Updates on GST Return Due Dates/ Timeline, etc.

GST Updates on Twitter dt. 29 May 2018

GSTN Update on availability of new functionality of Tracking ARN for Exports at GST Portal: The Taxpayers have been provided with a facility to view information about the status of export data transmission to ICEGATE by GST portal in relation to the refund of IGST paid on export of goods, post login. (Login > Dash board > Services > Refunds > Track Refund Status) 

Taxpayer is required to fill in the ARN of their Form GSTR-1, or Table 6A of Form GSTR-1, by which export invoices were submitted in table 6A.

GST Updates on Twitter dt. 17 May 2018

Auto drafted Form GSTR-4A is now available on GST Portal for Composition Dealers to view information relating to B2B inward supplies and Debit/ Credit Notes received by them in their Return Dashboard. This will be an auto drafted and read only form, based on data uploaded from the saved/ submitted details by supplier taxpayers in their Form GSTR-1/ GSTR-5,

Facility Available for Amendment in GSTR-4 at GST Portal for Composition Taxpayers: GSTN

GSTN has tweeted on 6 March 2018 stating that Composition Taxpayers have been provided with the facility to provide details of amendment, in various Tables {5A/ 5C/ 7/ 8(II)} of FORM GSTR 4 at GST Portal. The Composition taxpayers can now file amendment details of advance of reverse charge or advances for which invoice is received in current period in various tables of FORM GSTR 4, such as Table 5A (for supply). Table 5C (for debit/ credit notes). Table 7 (for tax on outward supply made) and Table 8 (II).

GSTN Advisory for Taxpayers on Improved GSTR-3B Return Filing Process w.e.f. 21 Feb. 2018

The GSTN has issued an advisory for Taxpayers about improvements in the process for filing of GSTR-3B Return at GST Portal from 21 Feb. 2018, i.e. easier and user friendly procedure, optimum utilization of ITC thru system display, system calculation of net cash liability after ITC, one click challan preparation under proper heads, etc. as under:

i) Filing of GSTR 3B Return made easier and user friendly: FAQs and User Manual are provided along with pop ups, to guide taxpayers while filling Form GSTR 3B. Now Form GSTR 3B can be previewed or downloaded, for cross verifying saved details in any table(s), by Clicking PREVIEW DRAFT GSTR-3B button. The draft Summary page of your GSTR-3B can be downloaded for review.

ii) Optimum utilization of ITC displayed by System, with edit option: System auto-populates “Tax to be paid through ITC” fields with optimum utilization amounts based on provisions of the law relating to credit utilisation. It is suggestive and taxpayer may edit the ITC utilization. In case ITC utilization is changed, the cash to be paid also gets changed accordingly.

iii) The amount to be paid in cash after taking into account ITC, gets displayed: Once taxpayer proceeds to payment, the details of balances as available in cash and credit ledgers can be seen (refer Table 6.1 – Payments Table) at one place. Tax liabilities as declared in the return along with the credits gets updated in the ledgers and displayed in the “Tax payable” column of the payment section and can be seen while hovering on the said headings of credit in the payment section.

iv) One click Challan preparation to avoid payment of tax under wrong heads: Fill either CGST or SGST/ UGST amount, other tax will get auto filled. Click the MAKE PAYMENT/ POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities. If available cash balance in Electronic cash ledger is insufficient to offset the liabilities, additional cash required for paying liability is displayed in the last column of the Table (Additional cash required). Taxpayer may create challan for that amount directly by clicking on the CREATE CHALLAN button. Once online payment is made, system will navigate back to Payments Table.

v) Submit Button removed: Click “Proceed to file” and File GSTR-3B with EVC or File GSTR-3B with DSC, i.e. the “Submit” button has been removed.

GSTN Explains Refund Applications Related Issues at GST Portal: GST Updates on Twitter (dt. 16~19 Feb. 2018)

GSTN has explained about Refunds on GST Portal, thru tweets from 16 Feb. to 19 Feb. 2018, including on issues like  i) when debit entry for refund is made in Electronic Credit ledger, ii) Making changes in refund application, iii) Tracking of Refund Application filed, iv) SAVE Function of the Refund Application, etc., as under:

A. GSTN tweet dt. 19 Feb. 2018 on “when the debit entry of refund amount claimed is made in the Electronic Credit Ledger due to inverted duty structure? 

A debit entry shall be made in the Electronic Credit Ledger for the amount claimed as Refund after ARN is generated on submission of the refund application.

B. GSTN Tweet dt. 18 Feb. 2018 on Making Changes in Refund Application filed on GST Portal:

In case you are unable to make any changes in the refund application? What could be the issue? It may be noted that after clicking on ‘Proceed’ button no changes can be made in the ‘refund application’.

C. Tweet dt. 17 Feb. 2018 on ” Where to track refund application filed on GST Portal”? 

Filed applications (ARNs) can be downloaded as PDF documents using the My Saved / Submitted Applications option under Refunds. Filed applications can be tracked using the Track Application Status option under Refunds.

D. Tweet dt. 16 Feb. 2018 on “What is the ‘SAVE’ feature in refund application”?

The refund application must be saved before filing. The system will flash a confirmation message when saving the application for the first time. The system displays a confirmation message upon saving the application. Application can be saved at any stage and can be retrieved using the ‘My Saved / Submitted Applications’ option under Refunds. Saved applications are stored in the system for 15 days, after which they get automatically deleted. Saving the application activates the Declaration checkbox.

For more information on the above/ other refund related issues, please visit Tutorials Section at GST Portal

GST Updates on Twitter (dt. 2 Jan. 2018) by GSTN relating to availability of functionalities for submitting details about 0.1% Supplies/ ITC Transfer and Offline Tool GST TRAN 2

GSTN has shared 3 updates on Twitter (dt. 2 Jan. 2018) about availability of certain functionalities at GST Portal, i.e. submitting details of supplies made to merchant exporters @ 0.1% in all returns, filling/ uploading data in Form GST TRAN 2 using Offline Tool, transfer of ITC in case of sale/ merger/ lease/ transfer of a business using Form GST ITC 02, as under:

i) Facility to give details of supplies made to merchant exporters at rate of 0.1 %, in all returns is available on the GST Portal:

ii) Functionality to fill and upload data in Form GST TRAN 2 using Offline Tool is available on the GST Portal:

iii) Functionality to declare transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business through Form ITC GST 02 is available on the GST Portal:

ITC/ IGST Refund Process (Exports): GST Updates on Twitter (20 Dec. 2017) by GSTN

GSTN has tweeted on 20 Dec. 2017 about the ITC/ IGST Refund Process in respect of Exports of Goods and Services, including explanation on the pre-conditions, requisite formalities/ documentation/ application form, etc. Further, GSTN has clarified that the taxpayer may choose not to opt for quarterly filing and continue to file monthly return.

i) Taxpayers guide to file application for the IGST paid on export of good:

Q1. How can I file Refund application for the IGST paid on export of goods?

Ans. There is no requirement to file separate refund for IGST paid on export of goods. The Shipping Bills filed by the taxpayer itself is treated as refund application and the refund amount is processed and paid to the taxpayer if conditions as specified in reply to the question number 2 are fulfilled.

ii) Conditions to be fulfilled by taxpayers for getting refund of IGST paid on Export of Goods: 

Q2. What are the conditions that I have to fulfill for getting refund of IGST paid on Export of Goods (with payment of tax)?

Ans. 1. GSTR-1 for the month at July or Table 6A of GSTR-1 for subsequent months must be filed. Since filing of GSTR-1 for August, September, October, November and subsequent months are being enabled shortly, filing of Table 6A of GSTR-1 would be discontinued w.e.f. GSTR-1 filing.

2. Shipping Bill No. and date should be mentioned in Table 6A of GSTR-1 and IGST amount should be mentioned.

3. GSTR-3B for the relevant tax period should have been filed.

4. IGST amount to be paid should be shown under Table 3.1(b) of GSTR-3B, which must be equal or greater than the IGST amount shown to be paid under Table 6A GSTR-1.

5. The Invoice details given under GSTR-1/ Table 6A of GSTR-1 and given under shipping bill should be the same.

iii) Taxpayers guide on getting refund of ITC on account of export without Payment of Tax: 

Q3. How can I get my refund of ITC on account of export without payment of Tax?

Ans. You may comply with the activities as specified below:

1. You have to file refund application RFD-1A at GST Portal.

2. You have to mention turnover of Zero Rated supplies and Adjusted Total Turnover in a State or UT for the period refund is sought for and the net ITC (the ITC availed during the period refund is sought for).

3. System will auto calculate the eligible refund amount and post in the last column of table.

4. Applicant has to ensure that he has filed the return (GSTR-3B) of the period for which Refund is sought.

5. Balance in ITC ledger should be sufficient in each head (IGST/ CGST/ SGST/ UTGST/ CESS).

6. He should have exported goods/ service on account of which he is claiming ITC refund.

7. In case of export of services, he should have obtained FIRC/ BRC from the concerned bank.

8. Once Application Reference Number (ARN) is generated, take a print of Application and submit to the Jurisdictional Authority manually along with other relied upon documents as required under RFD-1.

NOTE.- FORM RFD-01A can be filed only after filing of valid GSTR-3B for the Return Period.

iv) Opting to file quarterly return is optional, even for taxpayers having annual turnover below 1.5 crores, i.e. the taxpayer may choose not to opt for quarterly filing and continue to file monthly return:

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