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New fuctionality update in GST Portal

New update in GST Portal:

Given below are updates on functionalities which were made available on GST Portal recently:

(A) Registrations:

(i)  Facility to apply for Revocation of cancellation of Registration has been enabled on GST Portal. This form will enable Tax payers whose registration has been cancelled via Suo-moto Cancellation process, to apply for revocation of cancellation of registration.

(ii) Facility to apply for grant of Unique Identity Number to UN Bodies/Embassies/Other Notified Person has been enabled on GST Portal (refer Rule 17(1) of the CGST Rules, 2017).

                 (B)    Returns :

(i)          Facility to change return frequency (Form GSTR 1) for normal taxpayer: Taxpayers whose turnover is above Rs. 1.5 Cr and who have wrongly selected option as quarterly filing, will be able to choose the option of monthly filing , provided the taxpayer has not filed any return.

(ii)          Form GSTR 2A: Now the details of Form GSTR 1/GSTR 6 relating to sections of  B2BA (amendment in Business to Business Supplies details), CDNA (amendment in details of credit note issued earlier), ISD & ISDA (amendment in ISD invoice), as indicated by supplier taxpayers, will be reflected in auto-generated Form GSTR 2A.

(iii)       Removal of validations for equal amount of CGST and SGST in Table 4(B)(2) of Form GSTR 3B: The auto population and auto calculation of data in CGST/SGST amount has now been removed in table 4(B) (2) – ‘Others’ of Form GSTR-3B. Instead of the system making the computation of equal amount based on entry of one field, both fields can be filled by the user. This means that if SGST reversal amount is Rs. 100/-, taxpayer can now enter CGST amount less than or more than or equal to Rs. 100/-. There is no change in other tables of GSTR-3B.

(iv)        Generation of auto drafted Form GSTR-4A related to B2B inward supplies, Debit/Credit notes for composition tax payer, is now available to them. This will be an auto drafted and read only form, based on data uploaded from the saved/submitted information by supplier taxpayers in their Form GSTR-1/5.

(v)         Facility to amend Form GSTR 5A :  The persons registered for OIDAR Services (Online Information and Database Access or Retrieval)  have been provided with facility to amend the transaction details of their previous month’s filed return. The user can now edit, save and submit the previously filed records with respect to their tax period, POS and interest. The filing can be done for the amended records as well as of the current records.

(vi)        Facility to file amendments in Form GSTR 6, in table 6 & 9, has been made available to ISD (Input Service Distributors) on the portal.

–     Earlier  IGST credit could be distributed only by ISD if the unit ( to which credit is being distributed by ISD) was located in the same State, as that of ISD. This was not allowing ISD to distribute IGST, in such cases.  Now, ISD can distribute credit of IGST either as IGST or SGST (UTST)/CGST, when the receiving unit is in the same State as that of the ISD.

–     Reset button in Form GSTR-6 has been enabled for ISD now. Even after “Submit” button is clicked and entries are posted to the liability register reset option will be seen. This is to enable them to rectify any mistakes made at the time of data submission and to correct the same with the newly provided reset button.

–     An Offline tool for Creation and submission of Form GSTR 6 statement, is now available on GST Portal to ISD.

(C)    Advance Ruling: Facility to apply for Advance Ruling (Form ARA 01) has been enabled on GST Portal.   Now an applicant can file online application, for obtaining advance ruling and make required payment of fees, at GST portal.

 (D)    Refund:

(i)Statement Upload Functionality in RFD-01A: Taxpayer has been provided with a functionality of uploading statement, after providing details of invoice like invoice no, Shipping bill number and other details, while filing refund application in Form GST RFD-01A. The refund processing officer can view and download this statement in CSV format for further processing.

(ii) Tracking ARN for Refund functionality: Taxpayer has been provided with a facility to see information about transmission status of export data/records to the Customs portal  (ICEGATE)    from GST portal, to track the status of refund of IGST paid on goods exported out of India. This can be accessed by the following path: (Login>Dash board> Services> Refunds > Track Refund Status)

(E)   Services: Facility to search for details of tax officials on the GST Portal has been made available. To access the information, follow the given path: (Dash board> Services>   User    Services > Contact).

This is for your information please.

Thanking you,

Team GSTN

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Major change in GST as per 26th GST council Meeting

26th GST Council Meeting Updates.

✓ Reverse Charge Mechanism on supplies from un-registered supplier to a registered person is deferred till June, 2018.

✓ Nationwide E-way Bill on Inter-state supplies to be rolled out from 1st April, 2018.

✓ Also, E-way Bill on Intra- state supplies to be made applicable from 15th April, 2018 in phases but not later than 1st June, 2018.

To facilitate the same states are divided into 4 lots.

Karnataka, Kerala and Tamil Nadu are likely to implement the same in first phase from 15th April.

✓ No decision on simplification of Returns.

GSTR-3B to continue for further 3 months i.e. for Apr- Jun months.

✓ GST Implementation Committee (GIC) being tasked to redress the grievances caused to the taxpayers due to IT glitches.

✓ Deferred the implementation of E-wallet scheme for 6 months i.e. 1st Oct, 2018.

✓ Tax Exemption for exporters extended for further 6 months till 1st Oct, 2018 which was earlier 31st Mar, 2018.

✓ Suspended the provisions of TDS and TCS under section 52 & 53 respectively of CGST Act, 2017 till 30th Jun, 2018.

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Change mobile number and email id in GST portal

Many dealers have reported that during migration they have:

1. Given Cell number of their employee/accountant who has left the job and not cooperating.

2. During migration the accountant has entered some mobile number and has forgotten.

3. The cell number/password of email provided during migration is lost.

So they are not in a position to file their returns using EVC, as the OTP generated during authorization process is sent to the employees cell number and the employee/accountant is not sharing the OTP. 

Now option is provided in the gstpro to change the cell number and Email address provided during migration by the jurisdictional officer. 

THE TAX PAYERS ARE REQUIRED TO SUBMIT AFFIDAVIT WORTH OF RS 20/-(RS TWENTY ONLY/-) STATING THAT THE E-MAIL ID AND CELL NUMBER ARE BELONG TO ME ONLY.  

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Recommendations made on GST Rate Changes on services by the GST Council Meeting

Recommendations made on GST Rate Changes on services by the GST Council Meeting:

The Union Finance Minister Shri Arun Jaitley Chaired the 25th meeting of the GST Council in New Delhi today. The Council has recommended many relief measures regarding GST rates on goods and services covering many sectors and commodities. The Council has also recommended issuance of certain clarifications on issues relating to GST rates and taxability of certain goods and services.

Major recommendations of the council are summarized below.

Changes relating to GST rates on certain services 

  • Exemptions / Changes in GST Rates / ITC Eligibility Criteria
  1. To extend GST exemption on viability Gap Funding (VGF) for a period of 3 years from the date of commencement of RCS airport from the present period of one year.
  1. To exempt supply of services by way of providing information under RTI Act, 2005 from GST.
  1. To exempt legal services provided to Government, local Authority, Governmental Authority and Government entity.
  2. To reduce GST rate on construction of metro and monorail projects (construction, erection. Commissioning or installation of original works) from 18 % to 12 %.
  3. To levy GST on the small housekeeping service providers, notified under section 9 (5) of GST Act, who provide housekeeping service through ECO, @ 5 % without ITC.
  4. To reduce GST rate on tailoring service from 18% to 5%.
  5. To reduce GST rate on services by way of admission to theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet, from 28% to 18%.

To grant following exemptions:

  • To exempt service by way of transportation of goods from India to a place outside India by air;
  • To exempt service by way of transportation of goods from India to a place outside India by sea and provide that value of such service may be excluded from the value of exempted

Services for the purpose of reversal of ITC.

The above exemptions may be granted with a sunset clause upto 30th September,2018.

  1. To exempt services provided by the Naval Insurance Group Fund way of Life Insurance to personnel of Coast Guard under the Group Insurance Scheme of the Central Government retrospectively w.e.f. 1.7.2017.
  1. To exempt IGST payable under section 5 (1) of the IGST Act, 2017 on supply of services covered by item 5(c) of Schedule II of the CGST Act, 2017 to the extent of aggregate of the duties and taxes leviable under section 3(7) of the Customs Tariff Act, 1975 read with sections 5 & 7 IGST Act, 2017 on part of Consideration declared under section 14(1) of the Customs Act, 1962 towards royalty and license fee includible in transaction value as specified under rule 10 (c) of the Customs valuation ( Determination of value of imported Goods) Rules, 2007.
  1. To allow ITC of input services in the same line of business at the GST rate of 5% in case of tour operate service.
  1. To reduce GST rate (from 18% to 12%) on the Works Contract Services (WCS) provided by sub-contractor to the main contractor providing WCS to Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity, which attract GST of 12%. Likewise, WCS attracting 5% GST, their sub-contractor would also be liable @ 5%.
  1. To enhance the exemption limit of Rs 5000/- per month per member to Rs 7500/- in respect of services provided by Resident Welfare Association (unincorporated or nonprofit entity) to its members against their individual contribution.
  1. To reduce GST rate on transportation of petroleum crude and petroleum products (MS, HSD, ATF) from 18% to 5% without ITC and 12% with ITC.
  1. To exempt dollar denominated services provided by financial intermediaries located in IFSC SEZ, which have been deemed to be outside India under the various regulation by RBI, IRDAI, SEBI or many financial regulatory authority, to a person outside India.
  1. To exempt (a) services by government of local authority to governmental authority or government entity, by way of lease of land, and (b) supply of land or undivided share of land by way of lease or sub lease where such supply is a part of specified composite supply of construction of flats etc. and to carry out suitable amendment in the provision relating to valuation of construction service involving transfer of land or undivided share of land, so as to ensure that buyers pay the same effective rate of GST on property built on leasehold and freehold land.
  1. To amend entry 3 of notification No. 12/2017-CT(R) so as to exempt pure services provided to Govt. entity.
  1. To expand pure services exemption under S. No. 3 of 12/2017-C.T. (Rate) so as to include composite supply involving predominantly supply of services i.e. upto 25% of supply goods.
  1. To reduce job work services rate for manufacture of leather goods (Chapter 42) and footwear (Chapter 64) to 5%.
  1. To exempt services relating to admission to, or conduct of examination provided to all educational institutions, as defined in the notification.

To exempt services by educational institution by way of conduct of entrance examination against consideration in the form of entrance fee.

  1. To enhance the limit to Rs 2 lakh against Sl. No. 36 of exemption notification No. 12/2017- C.T. (Rate) which exempts services of life insurance business provided under life micro insurance products approved by IRDAI upto maximum amount of cover of Rs. 50,000.
  1. To exempt reinsurance services in respect of insurance schemes exempted under S.Nos. 35 and 36 of notification No. 12/2017-CT (Rate).

[It is expected that the premium amount charged from the government/insured in respect of future insurance services is reduced.]

  1. To increase threshold limit for exemption under entry No. 80 of Notification No. 12/2017-C.T. (Rate) for all the theatrical performances like music, dance, Drama, Orchestra, Folk or Classical Arts and all other such activities in any Indian language in theatre GST from Rs.250 to 500 per person and to also extend the threshold exemption to services by way of admission to a planetarium.
  1. To reduce GST on common Effluent Treatment Plants services of treatment of effluents, from 18% to 12%.
  1. To exempt services by way of fumigation in a warehouse of agricultural produce.
  1. To reduce GST to 12% in respect of mining or exploration services of petroleum crude and natural gas and for drilling services in respect of the said goods.
  1. To exempt subscription of online educational journals/periodicals by educational institutions who provide degree recognized by any law from GST.
  1. To exempt the service provided by way of renting of transport vehicles provided to a person providing services of transportation of students, faculty and staff to an educational institution providing education upto higher secondary or equivalent.
  1. To extend of concessional rate of GST on houses constructed/ acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS) / Lower Income Group (LIG) / Middle Income Group-1 (MIG-1) / Middle Income Group-2 (MIG-2) under the Housing for All (Urban) Mission/Pradhan MantriAwas Yojana (Urban) and low-cost houses up to a carpet area of 60 square meters per house in a housing project which has been given infrastructure status, as proposed by Ministry of Housing & Urban Affairs, under the same concessional rate.
  1. To tax time charter services at GST rate of 5% thet is at the same rate as applicable to voyage charter or bare boat charter, with the same conditions.
  1. To levy concessional GST @12% on the services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of building used for providing (for instance, centralized cooking or distributing)mid- day meal scheme by an entity registered under section 12AA of IT Act.
  1. To exempt services provided by and to Federation International de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-20 World Cup in case the said event is hosted by India.
  1. To exempt government’s share of profit petoleum from GST and to clarify that cost petroleum in not taxable per se.
  • Rationalization of certain exemption entries
  1. To provide in GST rules that value of exempt supply under sub-section (2) od section 17, shall not include the value of deposits, loans or advances on which interest or discount is earned (This will not apply to a baking company and a financial institution including a non-banking financial company engaged in providing services b way of extending deposits, loans or advances).
  1. To defer the liability to pay GST in case of TDR against consideration in the form of construction services and on construction services against consideration in the form of TDR to the time when the possession or right in the property is transferred to the land owner by entering into a conveyance deed or similar instrument (eg. Allotment letter). No deferment in point of taxation in respect of cash component.
  1. To tax renting of immovable property by government or local authority to a registered person under reverse Charge while renting of immovable property by government or local authority to un-registered person shall continue under forward charge.
  1. To define insurance agent in the reverse charge notification to have the same meaning as assigned to it in clause (10) of section 2 of the insurance Act, 1938, so that corporate agents get excluded from reverse charge.
  1. To insert a provision in GST Rules under section 15 of GST Act that the value of lottery shall be 100/112 or 100/128 of the price of lottery ticket notified in the Gazette (the same is currently notified in the rate notification).
  1. To add, in the GST rate schedule for goods at 28%, actionable claim in the form of chance to win in betting and gambling including horse racing.
  1. To insert in GST rules under section 15 of GST Act,-

Notwithstanding anything contained in this chapter, value of supply of betting & gambling shall be 100 % of the face value of the bet or the amount paid into the totalizator.

(C )  Clarifications

  1. To clarify the exemption of Rs 1000/- per day or equivalent (declared tariff) is available in respect of accommodation service in hostels.
  1. To clarify that fee paid by litigants in the Consumer Disputes Commissions and any penalty imposed by these Commissions, will not attract GST.
  1. To clarify that elephant/ camel joy rides are not classified as transportation services and attract GST @ 18% with threshold exemption to small services providers.
  1. To clarify that leasing or rental service, with or without operator, of goods, attracts same GST as supply of like goods involving transfer of title in the said goods. Therefore, the GST rate for the rental services of silf-propelled Access Equipment (Boom. Scissors/Telehandlers) is 28%.
  1. To clarify that,-
  • Services provided by senior doctors/consultants/technicians hired by the hospitals, whether employees or not, are healthcare services which is exempt.
  • Hospitals also provide healthcare services. The entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors etc., is towards the healthcare services provided by the hospitals to the patients and is exempt.
  • Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors is taxable. 

To clarify that services by way of, –

  1. Admission to entertainment events or access to amusement facilities including casinos, race-course
  2. Ancillary services provided by casinos and race-course in relation to such admission.
  3. Services given by race-course by way of totalizator (if given through some other person or charged separately as fees for using totalizator for purpose of betting, are taxable at 28%. Services given by race- course by way of license to bookmaker which is not a services by way of betting and gambling, is taxable at 18%.

It is proposed to issue notifications giving effect to these recommendations of the Council on 25th January, 2018.

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Latest GST update from Council Meet

1. New rates to be applicable from 15.11.2017 prospectively after notification.
2. 178 items shifted from 28% slab to lower slabs leaving apart sin goods and cess applicable goods.
3. Restaurants to have no ITC. Rate of tax shall be 5%. Restaurants in star hotels-18% with ITC. Other hotels -5% without ITC.
4. Outdoor catering -18% with ITC.
5. Gstr-3b to continue till 31.03.2018.
6. Nil returns to become very easy.
7. Only filing of GSTR-1 in current year for all taxpayers. Below 1.5 crore- 31st dec for July to sept, Qtr3- 15.02.2018, Qtr4- 30.04.18
8. Other taxpayers file GSTR 1 for July-oct by 31st dec 2017 then from November by 10th of next month – only GSTR 1.
9. Gstr-1 to be matched with GSTR-3B.
10. Penalty on late filing, nil return- Rs. 20 per day. Others- Rs. 50 per day.
11. Composition: July-sept- ITC-05 by 31.12.2017 and GSTR-04 by 24.12.2017
12. TRAN-01 to be filed by 31.12.2017.
13. Composition rate of 1% for manufacturers.
14. Composition scheme for services up to Rs. 5 Lakhs in addition to supply of goods.
15. Composition limit to be increased to Rs. 1.5 crores only upon amendment of law.
16. 1% composition only on taxable and not exempt goods. Dealer dealing in exempted goods allowed to opt for composition.

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