GST WEEKLY UPDATE :14/2024-25 (07.07.2024) By CA Vipul Khandhar

-By CA Vipul Khandhar

1. Enhancements to Address-Related Fields in GST Registration Functionalities (Jul 4th, 2024):

The Following enhancements have been made to address-related fields in the registration functionalities: New Registration, Amendment Application (Core & Non-Core), and Geocoding Business Addresses. These enhancements are based on the analysis of tickets and user feedback. The details are as follows:

1. Update in Validations applicable while entering the address in address-related fields.
2.   Address is in India:

•    The fields PIN Code, State, District, and City/Town/Village are interlinked and must be selected from the autosuggestions.
•    For other fields, taxpayer in addition to alphanumeric values can add limited special characters such as Hyphen (-), Forward Slash (/), Ampersand (&), Comma (,), Apostrophes (‘), Hash(#), Period(.), Small Brackets (), Inverted Commas (“”), Colon (:), Semi Colon (;), Underscore (_) and Space. Other Special Characters are not allowed.
•    Additionally, special characters are not allowed at the beginning of the entry.
•    Example: When entering an address, you can input “123 Main St. #4, Apt (5A)” but not “#123 Main St.” as special characters like the hash(#) are not permitted at the beginning. 

1.   Address is outside India:

•    Zip Code, State, District: Taxpayer would be able to enter all values other than special characters ` {}.
•    For other fields: Taxpayer can enter alphanumeric values and limited special characters such as Hyphen (-), Forward Slash (/), Ampersand (&), Comma (,), Apostrophes (‘), Hash(#), Period(.), Small Brackets (), Inverted Commas (“”), Colon (:), Semi Colon (;), Underscore (_) and Space. Other Special Characters are not allowed.
•    Additionally, special characters are not allowed at the beginning of the entry for fields other than zip code, district and State.

2. Proper instructions have been added to address fields regarding input values that are allowed or not allowed for the specific field. When hovering over the icon, taxpayers would be able to view these instructions.

3. The above changes would not impact data already saved in the system, even if it contains special characters that are no longer allowed. However, if a taxpayer is filing an amendment application and is editing the tab containing address details, the system would validate the address based on the above logic.

4. The said changes have been made based on the tickets raised, wherein users were not aware of the characters allowed and not allowed in address fields or which fields are editable and which fields are to be selected from a drop-down menu only. One such specific case was when taxpayers were inserting a hash (#) at the beginning of the Building Number field. In such cases, the help desk or support team informed the taxpayer to remove the hash (#) character and submit the application again.

5. The above changes are applicable to Normal Taxpayers – Regular, SEZ Unit, SEZ Developer, Composition, Input Service Distributer and Casual Taxpayers. 

6. In addition, the field of locality/sub locality is not mandatory
7. If the Locality/Sub-locality field is left blank or is mapped to another Pin Code, the system displays the following warning messages: “Locality/Sub-locality does not match the Pin Code. Do you want to save the details?” or “You have not filled in Locality/Sub-locality. Do you want to save the details and proceed further?”
8. Example: If you enter Pin Code 123456 but leave the Locality/Sub-locality field blank, you will see the message: “You have not filled in Locality/Sub-locality. Do you want to save the details and proceed further?”

iii.   In such cases, to continue with the registration, click “YES” to proceed, and the system will allow you to move forward.

2. GSTN enabled new functionality on the GST portal to track the return filing status of registered persons on a financial year-wise:

New functionality has been enabled on the GST portal to track the return filing status of registered persons on a financial year-wise basis. Now, you can check the GST return filing status of taxpayers for the previous years as well, from 2017-18 to the present.

3. GSTN enabled option for Search Taxpayer through mobile number

The GSTN has enabled an option for Search Taxpayers through mobile numbers.

To access this feature, follow these steps:

1. Visit the official GST website at gst.gov.in.
2. Navigate to the “Search Taxpayer” section.
3. Select “Search Temporary ID.”
4. Choose your state from the dropdown menu.
5. Enter the mobile number associated with the taxpayer.
6. Complete the CAPTCHA by typing the characters displayed in the image.

This streamlined process makes it easier than ever to find taxpayer information quickly and accurately!

4. Clarification on the Implementation of ICEGATE at non IT/ITES SEZs with effect from July 01, 2024

(i) ICEGATE shall be rolled out across all non-IT/ITES SEZs w.e.f. July 01, 2024. Accordingly, all stakeholders should be encouraged to use ICEGATE portal and discouraged to use SEZ-Online portal.

(ii) SEZ Units which migrate to ICEGATE w.e.f. July 01, 2024 shall be eligible to avail benefits under the RODTEP Scheme. Units filing the documents on SEZ-Online shall not be eligible to claim the said benefits.

(iii) On the requests received from various stakeholders, filing of documents by the units will also be allowed on SEZ-Online till July 15, 2024. However, it is clarified that no RODTEP benefits shall be available to such Units during the said period unless they migrate to ICEGATE.

(iv) It must be ensured that the Units which have once migrated to ICEGATE are not allowed to file documents on SEZ-Online portal again. However, the Development Commissioner may allow filing of documents/details to continue on SEZ-Online in respect of such modules which are not yet available on ICEGATE till the availability of the corresponding module(s) on ICEGATE.

(v) Bills of Entry (B/E) for clearance of goods imported prior to roll-out of ICEGATE for SEZs may continue to be filed on SEZ-Online, such imported goods having no footprint on ICEGATE. The “T” type B/E in ICEGATE meant for DTA clearance from trading/warehousing unit cannot be filed unless there is a corresponding “Z” type B/E, such details being mandatory.

(vi) Documents for clearance filed till June 30, 2024 [Bills of Entry (Import/DTA Sale), Shipping Bills, TR/PR, Zone to Zone Transfer) will be processed on SEZ-Online, as no record or footprint of goods imported would be available on ICEGATE.

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 practicing at Ahmedabad)