GST WEEKLY UPDATE : 08/2025-26 (25.05.2025) By CA Vipul Khandhar
-By CA Vipul Khandhar
- New FAQs:
Yes, if you are eligible for e-Invoicing, all the invoices of B2B and Exports need to be registered.
No, there is no time limit for delivery of goods or generation of e-waybill for the e-Invoice.
Yes, if you are eligible for e-Invoicing, all the invoices including RCM invoices issued by the Supplier need to be registered.
Type of GST (whether IGST or CGSTS/SGST) is determined by POS (Place of Supply). If the Supplier state is same as POS, then it is CGSTS/SGST else IGST for B2B transactions.
The e-Invoice for services may be generated like any other invoice, by mentioning related SAC code and the total price in unit rate and the quantity may be mentioned as one.
Ideally, the e-invoice must be generated after preparing the manual invoice and before issuing it to the customer. The system presently allows to register invoices for the previous periods also.
Freight charges may be entered as line items in case there is a GST component or else they may be entered under ‘Other charges’.
No, it is not required. e-Waybill is required only if at least one of the items in the invoice has Goods and the value of invoice exceeds Rs 50 thousand.
Yes, they can be entered. Please refer the schema of the invoice at https://einv-apisandbox.nic.in/version1.03/generate-irn.html#JSONSchema for more details.
No, there is no time limit to prepare the credit notes or debit notes against the e-Invoice.
No, shipping bill number or date is not mandatory for preparing e-invoice.
No, e-Invoice is applicable only if the notified turnover is crossed in the previous years.
Invoice sent to the customer must contain the IRN number and the QR Code. Along with this you may send the regular invoice also.
The e-invoice portal https://gepp.einvoice1.gst.gov.in helps the suppliers in registering the invoices without the necessity for ERP system. This is a browser based and user friendly portal by which the e-invoices can be generated. The application may also be downloaded on to the mobile.
Yes, its applicable. If the customer is of type SEZ, then e-Invoice may be generated using transaction type as SEZWP / SEZWOP by the Supplier.
Ideally, e-invoice must be generated after making the manual invoice and before issuing the invoice to the customer. Presently, system allows for the invoices to be registered for previous period also.
Presently, system allows for the invoices to be registered for previous period. So, if you have missed uploading, then you may still generate e-Invoice for the previous period invoices.
No, supplier cannot upload the digitally signed invoice to the portal. The e-invoice system will digitally sign the e-invoice details uploaded to the portal and return the signed invoice and QR code to the Supplier.
You may visit https://einvoice1.gst.gov.in/Others/CBT and https://gepp. einvoice1.gst.gov.in /downloads/Welcometogepp.mp4 to understand the e-Invoice system and GePP-On system.
There is no specific place for printing the QR Code, IRN and Acknowledgement number on the invoice. However, they should be visible and in case of QR code, it should be possible to scan it.
e-waybills may be generated for all the modes of travel such as Road, Train, Air and Ship. In case of train, you may enter the railway receipt number and date instead of vehicle number.
Document number in e-Invoice should not be starting with 0, / and -. You should pass the document number without such characters.
All invoices to be registered on the portal should contain the values in INR, however there are some optional fields in the schema in which the foreign currency may be included.
Please refer the schema at “https://einv- apisandbox.nic. in/version1.03/generate-irn.html#JSONSchema
Document number in e-Invoice should not be starting with 0, / and -. You should pass the document number without such characters.
- Important AAR & Judgements:
(i) Supreme Court Judgement Regarding Safari Judgement Review Petition Filed By GST Dept. Dismissed:
(Applicant – Safari Retreat)
The Supreme Court has dismissed the review petition filed by the Goods and Service Tax (GST) department in the case of Safari Retreat.
The bench of Justice Abhay S. Oka and Justice Sanjay Karo has stated, “We have gone through the review petition and perused the Judgment and Order dated 03 October 2024 which has been sought to be reviewed. There is no error apparent on the record.”
The court dismissed the petition.The GST department has filed the review petition on the Safari Retreats Ruling after deciding to amend the provisions and correct the ‘plant and machinery’ in the 55th GST Council meeting. It may be a strategy to substantiate the retrospective amendment proposed by the GST council as constitutional.
(ii) AAR On the classification and applicable GST rate for their product, “sada tambaku pre-mixed with lime.:
(Applicant – Zen Tobacco Private Limited)
The company is in the tobacco business, specifically manufacturing and supplying unbranded unmanufactured tobacco. Key Points:
– The applicant’s product consists of unmanufactured tobacco mixed with lime and will not bear a trademark. The product packaging will comply with statutory requirements as per the COTPA (Cigarettes and Other Tobacco Products Act) and will include necessary labeling.
– The applicant believes their product should be classified as “unmanufactured tobacco” under HSN 2401, which attracts a GST rate of 28% with no compensation cess due to the absence of a brand name.
Revenue’s View: The Deputy Commissioner of CGST argued that the applicant’s process amounts to “manufacture” as the raw tobacco is processed into a product fit for consumption. This product, classified under HSN 24039910 (Chewing tobacco without a lime tube), is subject to GST at 28% and compensation cess.
Ruling Discussion:
– The hearing considered both the applicant’s and revenue’s arguments, examining whether mixing tobacco with lime amounts to manufacture.
– The ruling concluded that the process creates a new product fitting the definition of chewing tobacco, thereby justifying classification under HSN 24039910.
– The ruling confirmed the applicability of the GST rate and compensation cess despite the product lacking a brand name.
Final Ruling:
- The goods “sada tambaku pre-mixed with lime” are classified under HSN 24039910.
- They are subject to a GST rate of 28% and compensation cess based on the declared retail sale price or at 160% for products not covered under specific provisions.
(iii) Supreme Court Rejects Dept. SLP Case Title Pre-deposit payment via Electronic Credit Ledger is a “Valid” and “Sufficient Compliance”
(UNION OF INDIA & ANR. Versus M/S YASHO INDUSTRIES LIMITED)
The supreme court bench has rejected the Special Leave Petition filed by the Goods and Service (GST) department and upheld the Gujarat High Court ruling by which it was held that the amount paid by the petitioner as pre- deposit in compliance of section 107(6)(b) of the CGST Act utilizing the amount of Electronic Credit Ledger is required to be considered valid and letter issued by the respondent/department directing the petitioner to pay pre-deposit amount through Electronic Cash Ledger is therefore, hereby quashed and set aside.
Disclaimer:
This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavour has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.
THANKING YOU.
1 thought on “GST WEEKLY UPDATE : 08/2025-26 (25.05.2025) By CA Vipul Khandhar”