Extension of Time limit for issuance of Order under Section 73 (10) & Recovery under 73 (9)

• In exercise of the powers conferred by section 168A of the CGST Act, the time limit for issuance of Order under Section 73(10) of CGST Act 2017 has been extended as follows
  

[NN 56/2023-Central Tax dated 28.12.2023]

C.C.,C.E. & S.T. – BANGALORE (ADJUDICATION) ETC. vs M/S NORTHERN OPERATING SYSTEMS PVT LTD.(NOS)

• Issue: Secondment of Employees by overseas entities to Indian firms under Service Tax Regime
• The Supreme Court held that the secondment of employees by the overseas group company to NOS was a taxable service of 'manpower supply' and Service Tax was applicable on the same.
• Based on the above judgement many field formations have invoked the Extended period of limitation and issued notices under Section 74 of CGST Act, 2017.
• CBIC has given instructions that, extended period of limitation cannot be invoked unless there is fraud or wilful misstatement or suppression of facts to evade the Tax.

[Instructions No. 05/2023 - GST dated 13.12.2023]

1. Introduction of Table 14 & Table 15 in GSTR 1 with effective from GSTR 1 of January 2024 

• a. A separate disclosure Tables has been introduced for reporting the Supplies made through E Commerce Operator with effective from January 2024 GSTR 1

• • i. Table 14: To be reported by the Supplier based on E Commerce operator Wise as follows

1. 1. 1. Liable to collect tax u/s 52 (TCS)
      2. Liable to pay tax u/s 9(5)

• • ii. Table 15 : To be reported by the E-commerce operator (Applicable only to E Commerce operator whose supplies are covered under Section 9(5) ) as follows

1. 1. 1. Registered to Registered : Transaction level
      2. Registered to Unregistered : Based on POS & Rate of Tax
      3. Unregistered to Registered : Transaction level
      4. Unregistered to Unregistered : Based on POS & Rate of Tax

• b. The values reported under Table 14 & 15 is a disclosure and value reported here does not form part of Turnover.

• c. These tables are independent of Table 4, 5 and 7. The supplies made by the taxpayer through Ecommerce operator shall also be reported in Tables 4, 5, 7 in the way they used to be reported in earlier months. In other words, there is no change in reporting of such transactions in the said tables.

2. GST Payments through Credit / Debit card

• GSTN has enabled the GST payments through the Credit card or Debit Card in the following states from 5th Jan 2024

1. 1. Assam
   2. Delhi
   3. Goa
   4. Gujarat
   5. Haryana
   6. Himachal Pradesh
   7. Kerala
   8. Madhya Pradesh
   9. Maharastra
   10. Odisha

3. Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh

• a. The Biometric based Aadhaar Authentication is rolled out from 4th January 2024
• b. On Submission of Application for registration in Form REG 01, the applicant shall receive 

1. 1. the link for OTP-based Aadhaar Authentication which can be done in the existing process or 
   2. a link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification. The Applicant has to  visit the GSK, with the following details.

• • • 1. a copy (hard/soft) of the appointment confirmation e-mail
    • 2. the details of jurisdiction as mentioned in the intimation e-mail
    • 3. Aadhaar Number
    • 4. the original documents that were uploaded with the application, as communicated by the intimation e-mail.

• c. ARN shall be generated on completion of biometric verification at GSK within the maximum permissible period mentioned in the Email

4. Two-factor Authentication for Taxpayers

1. To strengthen the login security in the GST portal, two factor authentication has been introduced by the GSTN.
2. It is enabled in the states of Haryana, Punjab, Chandigarh, Uttarakhand, Rajasthan and Delhi in 1st phase from 1st December 2023
3. In the 2nd phase, it is planned to be rolled out to all states across India.
4. Taxpayers would need to provide a one-time password (OTP) post entering user id and password, the OTP will be delivered to their Primary Authorized Signatory “Mobile number and E-mail id”.
5. It shall be provided on every change in desktop/laptop browser and location used for logging in.

5. Date extension for reporting opening balance for ITC reversal

1. GSTN has provided another opportunity to the taxpayers who have missed to report the Opening balance of Electronic Credit Reversal and Re-claimed statement.
2. The Credit available in GSTR 2B but not availed/ availed and reversed  during the period July 2022 to July 2023 shall be taken to the opening balance of the said statement
3. Last date to update the Opening balance shall be 31st January, 2024.
4. The GSTN has provided 3 amendment opportunities for amendment of opening balance reported till 29th February, 2024.

6. Functionalities available on the portal for the GTA taxpayers:

• a. Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers

1. 1. For FY 2024-25, declarations can be filed in the Government portal from 01.01.2024 to 31.03.2024
   2. Opting FCM : Submit Annexure V by navigating to Services>>User Services>>GTA>>Opting Forward Charge Payment by GTA (Annexure V)
   3. Opting RCM : Submit Annexure VI by navigating to Services>>User Services>>GTA>>Opting to Revert under Reverse Charge Payment by GTA (Annexure VI)

• b. Filing of Online Declaration in Annexure V for the Newly registered GTA Taxpayers

• • i. Annexure V for opting FCM can be submitted by the newly registered Taxpayer for FY 2023-24

1. 1. 1. on or before the expiry of forty-five days from the date of applying for GST registration or
      2. one month from the date of obtaining registration whichever is later

• • ii. It can be submitted by navigating to Services>>User Services>>GTA>>Opting Forward Charge Payment by GTA (Annexure V).

• c. Uploading manually filed Annexure V Form for the FY 2023-24 on the portal:

1. 1. The duly acknowledged legible copy of manually filed Annexure V for FY 2023-24 to the jurisdictional officer has to be uploaded in the Portal
   2. It can be uploaded by navigating to Services>>User Services>>GTA>> Upload Manually Filed Annexure V.

• d. In All the above cases, if the Taxpayer thinks to opt out of FCM for subsequent FY, then Annexure VI has to be submitted. Else the Option of opting FCM shall be continued to subsequent FY.

7. New HSN Code Requirements for E-Way Bills effective Feb 1, 2024

1. EWaybill portal enhanced as per the HSN requirement provided in the Notification 78/2020- CT
2. It is mandatory to provide HSN of 

1. 1. 6 Digits for AATO > Rs. 5 Crores,
   2. 4 Digits for AATO < Rs. 5 Crores 

8. Blocking of E-way Bill wrt E Invoicing

1. In case of B2B and B2E (Exports) transactions
2. E-Way bill generation will not be allowed without e-Invoice details from 1st March 2024
3. E-Way bill shall be generated automatically with the e invoice if transportation details are provided
4. This facility is to overcome the mismatch in the eWaybill and e-Invoice statements
5. In case of B2C transactions and other transactions, the existing procedure remains the same.