GST WEEKLY UPDATE : 12/2023-24 (18.06.2023)
Advisory On Update on Enablement Status for Taxpayers for e-Invoicing:
- It is to inform that as per Notification No. 10/2023 – Central Tax dated 10th May 2023, the threshold for e-Invoicing for B2B transactions has been lowered from 10 crores to 5 crores. This change will be applicable from 1st August 2023.
- To this effect GSTN has enabled all eligible taxpayers with an Aggregate Annual Turnover (AATO) 5 crores and above as per GSTN records in any preceding financial year for e-Invoicing. These taxpayers are now enabled on all six IRP portals including NIC-IRP for e-Invoice reporting.
- You can check your enablement status on the e-Invoice portal at https://einvoice.gst.gov.in .
- It would be in the interest of trade to register and utilize the sandbox testing facility available at the IRP portals. This will help taxpayers to familiarize themselves with the invoice reporting mechanism and ensure a seamless transition to the e-Invoice system.
- Please note that the enablement status indicated on the e-Invoice portal does not indicate a legal obligation on taxpayers to use e-Invoicing. However, actual liability to generate IRN shall be checked by taxpayers with respect to applicable notification in the light of facts pertaining to them.
- While the listing of enabled GSTINs is purely based on the turnover criteria reported in GSTR-3B, it is essential for taxpayers to confirm whether they fulfil the conditions outlined in the notification/rules. Thus, it is the legal responsibility of the concerned taxpayer, both buyers and suppliers, to ensure compliance.
- In case, a taxpayer who is otherwise but not auto enabled on the e-Invoice portal, can self-enable for e-Invoicing using the functionality provided on the portal.
- GSTN once again emphasises that all eligible taxpayers should familiarize themselves with the e-Invoicing requirements and take the necessary steps to ensure compliance with the new threshold.
Factor Authentication for e-Way Bill and e-Invoice System have been compulsory having AATO in excess of Rs.100 crore w.e.f. 15.07.2023:
- To enhance the security of e-Way Bill/e-Invoice System, NIC is introducing 2- Factor Authentication for logging in to e-Way Bill/e-Invoice In addition to username and password, OTP will also be authenticated for login.
- There are 3 different ways of receiving the You may enter any of the OTP and login to system. The various modes of generating OTP are explained below:
1. SMS: OTP will be sent to your registered mobile number as
2. On ‘Sandes’ app: Sandes is a messaging app provided by government so that you can send and receive messages. You may download and install the Sandes app on your registered mobile number and receive the OTP in
3. Using ‘NIC-GST-Shield’ app: ‘NIC-GST-Shield’ is a mobile app provided by e-Way Bill /e-Invoice System, so that OTP can be generated by using the app. This app can be downloaded only from the e-Waybill / e-Invoice portal from the link ‘Main Menu2-Factor Authentication. Install NIC-GST-Shield’. Download, install and register this app on your registered mobile number. You should ensure the time displayed in the app should be in sync with e- Waybill/ e-Invoice system. On opening the app, OTP is displayed. You may enter this OTP and continue the authentication. The OTP gets refreshed after every 30 seconds. You will not require internet or any dependency on mobile network for generating the OTP on this app.
Registration for 2-Factor Authentication:
On logging to e-Waybill System go to Main Menu 2 Factor Authentication and confirm the registration. Once confirmed, the system will ask OTP along- with username and password. The OTP authentication is based on individual user accounts. The sub users of GSTIN will have separate authentication depending on their registered mobile number in the e-Way Bill/ e- Invoice System. Once you have registered for 2 Factor authentication, then the same is applicable for both e-Way bill and e-Invoice system.
Delhi STATE GST department has issued Time barring of Scrutiny of GST Returns of Delhi taxpayers for the FY 2017-18, 2018-19 & 2019-20:
The Delhi GST Department has issued Circular vide F.3/432/GST/Policy/2022/582-89 dated May 08, 2023 regarding the time barring of Scrutiny of GST Returns of Delhi taxpayers for the FY 2017-18, 2018-19 & 2019-20.
Under the provisions of Section 73(10) of DGST Act, the Proper Officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates to or within three years from the date of erroneous refund. The provision of scrutiny returns are specified under Section-61 of DGST act, 2017 and Rule 99 of DGST Rules, 2017.
The Central Board of Indirect Taxes & Customs (CBIC), Ministry of Finance, GoI vide notification No. 9/2023 Central Tax dated March 31, 2023 has extended the time limit specified u/s 73(10) for issuance of order u/s 73(9) of CGST Act, 2017 for recovery of tax not paid or short paid or input tax credit wrongly availed or utilized for any reason other than reason of fraud or any willful misstatement or suppression of facts to evade tax relating to the period as specified below: –
| Sr. No. | Financial Year | Time limit for issuance of order under sub-section (9) of Section 73 of the act |
| 1. | 2017-18 | Up to 31st day of December, 2023 |
| 2. | 2018-19 | Up to 31st day of March, 2024 |
| 3. | 2019-20 | Up to 30th day of June, 2024 |
gstThe whole process of scrutiny of return u/s 61 and rule 99 of DGST Act takes around 5 to 6 months, hence, all Ward Incharges/Proper Officers are hereby advised to ensure timely issuance of order u/s 73(9) for the scrutiny of returns for periods as mentioned in the CBIC vide Notification No. 9/2023 Central Tax dated March 31, 2023.
GST amnesty scheme 2023 – Last date as on 30.06.2023:
| Notification Number | Name of form/action | Who can avail | Amnesty benefits | Validity to avail benefit |
| 02/2023 | GSTR-4 (quarterly/annual) | Composition taxable persons who did not file GSTR-4 for quarters July 2017 to March 2019 or for the financial years from FY 2019-20 to FY 2021-22 on or before due dates | (1) Other than Nil return – Late fee fixed at max Rs. 500 (i.e. Rs.250 each for CGST and SGST Act) per return. (2) Nil return – No Late fee |
File between 1st April 2023-30th June 2023 |
| 03/2023 | GST REG-21: Application for revocation of cancellation of GST registration | Any taxpayer whose GST registration is cancelled by GST officer on or before 31st December 2022 for the following reasons- – Failure to file returns for six months/two quarters continuously – Failure to conduct business for continuous period of six months from the date of registration And Such taxpayer did not apply for revocation in REG-21 within 30 days from the date of service of the cancellation order by the GST officer. Note: Irrespective of fact that appeal was filed and rejected on grounds of not meeting the time limit of revocation. |
Can file REG-21 in extended time period
Condition: File all pending returns with taxes, late fee and interest, as applicable up to date of cancellation of GST registration. |
File on or before 30th June 2023 |
| 06/2023 | Any pending GST returns potentially attracting Section 62 of the CGST Act | Any taxpayer who defaulted filing of any GST return (GSTR-1/3B/4) within 30 days from the service of the assessment order issued on or before the 28th February 2023. | Deemed withdrawal of best judgement assessment order under Section 62 of the CGST Act, even if an appeal is filed or decided.
Condition: File all such pending returns with taxes, late fee and interest, as applicable. |
File on or before 30th June 2023 |
| 07/2023 | GSTR-9 (annual return) | Registered regular taxpayers mandated to file GSTR-9 from FY 2017-18 to FY 2021-22 but have not filed on or before the respective due dates. | Can file GSTR-9 at concessional late fee of maximum Rs.20,000. (i.e., 10,000 each under CGST and SGST Act). The late fee is waived off in excess of Rs.20,000 for delayed filing of GSTR-9 for years 2017-18 up to 2021-22. |
File between 1st April 2023-30th June 2023 |
| 08/2023 | GSTR-10 (Final return) | Taxpayers whose GST registration is cancelled within three months of the date of cancellation or date of order of cancellation, whichever is later | Can file GSTR-10 at a concessional late fee of maximum Rs.1,000. (i.e., 500 each under CGST and SGST Act). The late fee is waived off in excess of Rs.1,000 for delayed filing of GSTR-10. |
File between 1st April 2023-30th June 2023 |
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.
THE AUTHOR IS A WELL-KNOWN CHARTERED ACCOUNTANT PRACTISING AT AHEMDABAD
