GST WEEKLY UPDATE : 43/2024-25 (26.01.2025) By CA Vipul Khandhar

-By CA Vipul Khandhar
- Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A:
Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period February 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12. However in initial period these validations have been kept in warning mode only, which means failing the validation will not be a blocker for filling of GSTR-1& 1A.
- Continuation of the phase wise implementation, Phase-3 of reporting of HSN codes in Table 12 of GSTR-1 & 1A is being implemented from February 2025 return period. The changes implemented are detailed in the table below.
Phases | Taxpayer with AATO of upto Rs.5 cr | Taxpayer with AATO of more than Rs.5 cr | |
Phase 3 | Mandatorily reporting 4 -digit HSN codes for goods & services. | Mandatorily reporting 6 -digit HSN codes for goods & services. | |
i. Manual user entry of HSN w ill not be allowed.
ii. HSN code can be selected from drop down only. iii. A customized description mentioned in HSN master w ill auto-populate in a new filed called “Description as per HSN Code”. |
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In Table-12 validation with regards to value of the supplies have also been introduced.
i. These validations will validate the value of B2B supplies shown in different Tables viz: 4A, 4B, 6B, 6C, 8 (recipient registered), 9A, 9B (registered), 9C (registered), 15 (recipient registered), 15A (recipient registered) with the value of B2B supplies shown in table-12. ii. Similarly, validations will validate the value of B2C supplies shown in different tables viz: 5A, 6A, 7A, 7B, 8 (recipient unregistered), 9A (export), 9A (B2CL), 9B (unregistered), 9C (unregistered), 10, 15 (recipient unregistered), 15A (recipient unregistered) with the value of B2C supplies shown in Table-12. iii. In case of amendments, only the differential value will be taken for the purpose of validation. *However, initially these validations have been kept in warning mode only, that means warning or alert message shall be shown in case of mismatch in values, whereas taxpayers will be able to file GSTR-1 in such cases. Further, in case B2B supplies are reported in other tables of GSTR-1, in that case B2B tab of Table-12 cannot be left empty. |
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Phase 4 | To be communicated in due course. |
- Apart from above, the following additional enhancement have been made in Table-12 of GSTR- 1/1A:
- Table 12 of GSTR-1/1A is now bifurcated into two tabs, namely, “B2B Supplies” & “B2C Supplies”. Taxpayers need to enter HSN summary details of B2B Supplies and B2C Supplies separately under respective tab. A new button has been introduced in Table 12, “Download HSN Codes List”. Upon clicking of this button, taxpayer would be able to download an excel file with the updated list of HSN & SAC codes for goods and services along with their description.
- The button for “Product Name as in My Master” has now been made searchable. Taxpayer can search the description provided by them in My HSN Master and upon selection of the same, the HSN code, Description as per HSN Code, UQC & Quantity shall be auto-populated. This is an optional functionality.
- Advisory on Business Continuity for e-Invoice and e-Waybill Systems:
This advisory is issued to highlight the alternate mechanisms and business continuity plans available for both the e-Invoice and e-Waybill systems.
If you have not integrated these alternate mechanisms into your existing systems or are not currently utilizing them, GSTN suggest coordinating with your system integrators, IRPs, ERPs, GSPs, or ASPs to enable these redundancies. This would ensure that these mechanisms are fully operational and accessible when needed.
Multi IRPs for e-Invoice Reporting
To provide redundancy and ensure continuity, six Invoice Registration Portals (IRPs) are operational:
- NIC-IRP 1: https://www.einvoice1.gst.gov.in
- NIC-IRP 2: https://www.einvoice2.gst.gov.in
- Cygnet IRP: https://einvoice3.gst.gov.in
- Clear IRP: https://einvoice4.gst.gov.in
- EY IRP: https://einvoice5.gst.gov.in
- IRIS IRP: https://einvoice6.gst.gov.in
Both NIC-IRP 1 & 2 portals are interoperable, allowing seamless switch-over between them during service disruptions. These features may be tested in the NIC sandbox environment that can be accessed at https://einv-apisandbox.nic.in/. Additionally, if NIC-IRP is down any of the other e-Invoice IRPs listed above could also be used.
Dual Portals for e-Waybill Services
Similar redundancy is provided for e-Waybill operations with two portals:
- eWaybill1 (https://ewaybillgst.gov.in)
- eWaybill2(https://ewaybill2.gst.gov.in)
Unified Authentication Token at NIC-IRP & e-Waybill Portal
A single authentication token can be generated from any of the NIC-IRP e-Invoice1 & e-Invoice2 and NIC: e-Waybill1& e-Waybill2.
Once generated, this token is valid across all NIC portals, eliminating the need for separate tokens for each platform.
API Interoperability for Seamless Operations
Taxpayers using APIs can take advantage of cross-portal operations by configuring their systems or ensuring this with respective solution provider accordingly:
- Accessing NIC1 e-Invoice Services via NIC2 APIs:By passing “NIC1” value in “irp” API header for APIs at https://api.einvoice2.gst.gov.in
- Accessing NIC2 e-Invoice Services via NIC1 APIs:By passing “NIC2” value in “irp” API header for APIs at https://api.einvoice1.gst.gov.in
iii. Supported e-Invoice APIs for cross operation-
- Get IRN Details
- Cancel IRN
- Get IRN Details by Doc. Details
- Generate e-Waybill by IRN
- Get e-Waybill details by IRN
- For e-way bill cross operation, currently 1) Get e-way bill details & 2) Part B update APIs are available to be used interoperable via https://api.ewaybillgst. gov.in& https://api.ewaybill2.gst.gov.in/
Actions Recommended for Taxpayer
- Direct API Access:Verify that your systems support cross-portal interoperability for seamless service access.
- Coordination with Service Providers:Engage with your IRP, ERPs, GSPs, or ASPs to ensure alternate mechanisms are enabled and fully integrated into your systems.
- Explore Additional IRPs:In addition to NIC-IRP 1 & 2, other IRPs are also available for use.
This advisory is issued to ensure that taxpayers are connected with the necessary backup to maintain seamless operations during any service disruptions. For further assistance, please contact your system integrators, service providers, or the GST helpdesk. More details available at respective IRPs and e-waybill portal.
- Govt has waived Late Fees of GSTR-9C:
Vide not no. 8/2025 dt. 23.01.25: late fees The Central Board of Indirect Taxes and Customs has notified the waiver of the late fee for GSTR 9C from 2017-18 to 2022-23 subject to the condition that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the financial years shall be available. Taxpayers who file the Reconciliation Statement for the specified years on or before March 31, 2025, will benefit from limited late fee liability. The levy will be restricted to the late fees applicable up until the date of furnishing the Annual Return (GSTR-9) for those years.
This means that if a taxpayer has already filed the GSTR-9 by the stipulated deadline, any subsequent filing of the GSTR-9C by March 31, 2025, will not incur additional late fees under Section 47.
- GST Portal Update: Negative Values Now Allowed in GSTR-3B to Resolve Negative Liability Issues:
The GSTN portal now allows negative values in the Outward Supply Table 3.1 of GSTR-3B. This development, facilitated for taxpayers and addresses the issue of negative liability in cases where a taxpayer has only sales return transactions and no sales transactions in a given month.
- GST Summons Alert: CBIC Warns Taxpayers, Offers Verification and Reporting Tools CBIC warns taxpayers of fake GST summons, urging verification through official tools like the ‘VERIFY CBIC-DIN’ on its website:
The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued an advisory alerting taxpayers about a rise in fraudulent activities involving fake GST (Goods and Services Tax) summons. The agency cautions individuals to remain vigilant against such scams, which aim to deceive taxpayers by mimicking official communications. Fraudulent Summons and How They Operate According to CBIC, some immoral individuals are creating and distributing counterfeit summons that closely resemble genuine ones issued by the Directorate General of GST Intelligence (DGGI) or CBIC officials. These forged documents bear the department’s official logo and include fake Document Identification Numbers (DINs), making them appear authentic to unsuspecting recipients. The fraudulent summons are often sent to taxpayers who may or may not be under investigation for GST violations. This tactic creates confusion and fear, potentially pressuring taxpayers into compliance with fraudulent demands.
To counteract these activities, CBIC has urged taxpayers to verify the authenticity of any communication, including summons, letters, and notices, through the official “VERIFY CBIC-DIN” tool. The verification process can be completed easily by visiting the CBIC’s website at https://esanchar.cbic. gov.in/DIN/DIN Search. The “VERIFY CBIC-DIN” tool allows users to confirm whether the DIN on a communication matches records in the CBIC database. A genuine DIN ensures that the communication is officially issued and traceable. What to Do If You Identify a Fake Summons Taxpayers who discover fake summons or communications after verification are strongly encouraged to report the matter immediately to the concerned DGGI or CGST (Central Goods and Services Tax) formations. Timely reporting will enable the authorities to investigate and take legal action against the perpetrators.
Now CBIC explains its ongoing commitment to ensuring transparency and authenticity in all official communications. The issuance of DINs for all communications has been mandatory since November 5, 2019, as outlined in Circular No. 122/41/2019-GST. This measure was introduced to safeguard taxpayers from fraud and ensure traceability of communications. Important Advisory to Taxpayers Verify any suspicious communication using the “VERIFY CBIC-DIN” tool. Do not respond to or comply with fraudulent demands. Report any suspected fake summons or notices to the concerned authorities promptly. For more information or to read the official press release, visit the CBIC’s website or the Press Information Bureau’s portal. Taxpayers are encouraged to share this advisory widely to raise awareness and prevent further incidents of fraud.
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.
(Author is a well known Chartered Accountant practicing in the field of Direct at Indirect tax at Ahmedabad)