GST WEEKLY UPDATE : 33/2021-22 (14.11.2021) By Vipul Khandhar

By CA Vipul Khandhar

(Author is a well known Chartered Accountant practicing at Ahmedabad)

Common Errors & Suggested Solutions relating to the GST reg application, Appeal , GSTR-9 & 9C matter as under by the GST portal:

Error Code
Error Category / Form
Error Message
Why this error comes?
Suggested Solution

9018
Application Issue
Something seems to have gone wrong while processing your request. Please try again. If error persists quote error number {0} when you contact customer care for quick resolution
This error occurs in case of an issue with the application while processing the request of the taxpayer.
For quick resolution, kindly raise a ticket along with screenshot and time stamp of the error occurrence.

9021
Application Issue
Something seems to have gone wrong while processing your request. Please try again. If error persists quote error number {0} when you contact customer care for quick resolution
This error occurs in case of an issue with the application while processing the request of the taxpayer.
For quick resolution, kindly raise a ticket along with screenshot and time stamp of the error occurrence.

AD-VPAU-9001
Application Issue
Something seems to have gone wrong while processing your request. Please try again.If error persists quote error number {0} when you contact customer care for quick resolution
This error occurs in case of an issue with the application while processing the request of the taxpayer.
For quick resolution, kindly raise a ticket along with screenshot and time stamp of the error occurrence.

AP-FOAS1003
Appeal
Order number entered is invalid.
This error is typically seen when number entered by the Taxpayer is incorrect while fetching the demand details for any order type.
The order number entered by the Taxpayer should be correct and match with the order received from officer (Applicable for all types of orders)

AP-FOWC1002
Appeal
Please enter valid order number.
This error is typically seen when order number entered by the Taxpayer is incorrect while making payment against the demand.
The order number entered by the Taxpayer should be correct and should match with the order received from Assessment Officer.

CM-CSCS9020
Application Issue
Something seems to have gone wrong while processing your request. Please try again.If error persists quote error number {0} when you contact customer care for quick resolution
This error occurs in case of an issue with the application while processing the request of the taxpayer.
For quick resolution, kindly raise a ticket along with screenshot and time stamp of the error occurrence.

GSTR9C – Prepare Offline Errors in File Generation
GSTR9C Offline
Taxpayer gets a File Generation in Progress error when he/she tries to download JSON from GSTR-9C portal Download tab.
Taxpayer gets this error while trying to download JSON from the Download tab without uploading any processed JSON in the Upload tab or without uploading any documents.
Taxpayer is advised to upload a JSON in the Upload tab, and status should appear as -Processed. The taxpayer can then proceed to download JSON from Download tab and open the same in GSTR-9C Offline utility, as shown in help video.

GSTR9C – Prepare Offline Errors in Generating JSON
GSTR9C Offline
Taxpayer gets the following error on clicking Generate JSON button – There was an error while signing the JSON. Please click on generate JSON again.
This error occurs when wsweb.html file is missing or not recognized by GSTR-9C Offline tool.
Save wsweb.html with updated time-stamp so that the offline tool can recognize the file, as shown in video, to solve this error.

GSTR9C – Prepare Offline Errors in opening JSON
GSTR9C Offline
Taxpayer gets a Run Time error when opening JSON in GSTR-9C Offline Tool downloaded from GSTR-9C portal Download tab.
This error occurs when the Taxpayer has uploaded documents – P&L statement, Balance sheet, etc and without uploading any GSTR-9C JSON in the Upload tab, the taxpayer proceeds to download JSON from Download tab.
Taxpayer is advised to upload a GSTR-9C JSON generated from the offline tool in the Upload tab, and the status for that uploaded JSON should appear as -Processed. Then, the taxpayer can proceed to download JSON from Download tab, and then open the same in GSTR-9C Offline utility.

GSTR9C – Prepare Offline Errors in Processing JSON
GSTR9C Offline
After uploading JSON in GSTR-9C portal Upload tab, the Taxpayer gets JSON status as Processed with Error instead of Processed.
This error occurs when the Taxpayer generates a JSON with some incorrect values and then uploads the same in GSTR-9C Portal Upload tab.
The Taxpayer should download the error JSON generated by the portal, open the same in GSTR-9C Offline Utility and make necessary corrections.  The Taxpayer can also take help from GSTR-9C Extract PDF for the same. After making corrections, taxpayer should generate JSON again, sign the same and upload that newly-generated JSON to GSTR-9C Upload tab.

GSTR9C – Prepare Offline Errors in Signing
GSTR9C Offline
Taxpayer gets server connection error when trying to sign GSTR-9C generated JSON.
This error occurs when the certificate presented by GST Signer is not trusted by the host system.
Taxpayer is advised to import the certificate in Trusted Root certificates.

GSTIN for e-Way Bill generation is now considered only for the defaulting Supplier GSTIN and not for the defaulting Recipient or Transporter GSTIN:
Mode of transport Ship is now updated as Ship / Road cum Ship so that the user can enter Vehicle number in case the goods are moved by Road initially, and for movement by Ship, the Bill of lading Number and date may be entered. This will help in availing the ODC benefits for movement using Ship and facilitate updating of vehicle details as and when moved on Road.

Suspended GSTIN as supplier cannot generate e-way bill. However, the Suspended GSTIN as recipient or as transporter can get the e-way bill generated.

Improvements in MIS Reports:
1) For the report on e-way bills about to expire, a download Excel option is provided.
2) In the Outward Supplies report an additional column for mode of generation is provided.

3. Recent AAR & Judicial Decisions:
(i) Hon’ble Bombay HC quashes SCN issued for recovery of credit of EC & SHEC taken through Form TRAN-1:
(Applicant – Godrej & Boyce Mfg. Co. Ltd.)
Where respondent No. 3, i.e., Joint Commissioner had issued impugned notice to petitioner-assessee alleging that petitioner availed inadmissible transitional credit in its TRANS-1 and petitioner filed writ petition against said notice stating that not only on date of its issuance but even on date writ petition was presented, amendment(s) referred to in impugned notice by which transitional arrangement for taking Input Tax Credit in cases of Cess such as Education Cess (E-Cess), Secondary & Higher Education Cess (SHE Cess) and Krishi Kalyan Cess (KK Cess) had been taken away had not come into force, it was held that there was assumption of jurisdiction by respondent No. 3 based on introduction of Explanation 3 to section 140 of CGST Act read with Explanations 1 and 2 thereof without showing application of mind as to whether amended Explanations 1 and 2 had been made operational or not as well as whether Explanation 3 would at all apply to sub-section (1) of section 140 of CGST Act and, therefore, impugned show-cause notice suffered from an error going to root of jurisdiction of respondent No. 3 in assuming jurisdiction and was, accordingly, indefensible and liable to be set aside.

(ii) AAR On 18% GST payable on Nominal Charges received from Patients towards an “Unparallel Health Insurance Scheme” for the purpose of Imparting Medical Education:

(Applicant – Kasturba Health Society (KHS))

The Maharashtra Authority of Advance Ruling (AAR) ruled that 18% GST is payable on nominal charges received from patients towards an “Unparallel Health Insurance Scheme”. The Applicant registered under the Societies Registration Act, 1860 and The Bombay Public Trust Act, 1950, exists solely for imparting Medical Education, till Post Graduation. The Society has named its Medical College as “Mahatama Gandhi Institute of Medical Sciences” (MGIMS) and Clinical Laboratory as KASTURBA HOSPITAL”.
The entire activity as a whole is funded by Central Government @50 State Government @25 % and remaining 25% is derived as IRG in form of Fess from Students and Nominal Charges from Patients. The applicant society since solely engaged in Education and there being no business activity was not obliged to get registered under the erstwhile Bombay Sales Act, 1959, MVAT Act, 2002 as well as Service Tax Act, on account of specific exclusions therein. The applicant has sought the advance ruling on the issue whether the applicant, a Charitable Society having the main object and factually engaged in imparting medical education, satisfying all the criteria of “Educational Institution” is liable for registration under the provisions of section 22 of the Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 or it can remain outside the purview of registration in view of the provisions of section 23 of the said act as there is no Taxable supply.

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.