GST WEEKLY UPDATE : 48/2022-23 (26.02.2023) By CA Vipul Khandhar

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1.   Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA):

  • In compliance of Notification No. 03/2022-Central Tax (Rate), dated 13th July, 2022, an option is being provided on the portal to all the existing taxpayers providing Goods Transport Agencies Services, desirous of opting to pay tax under the forward charge mechanism to exercise their option. They can navigate Services > User Services > Opting Forward Charge Payment by GTA (Annexure V), after login, to submit their option on the portal.
  • Option in Annexure V FORM is required to be submitted on the portal by the Goods Transport Agencies every year before the commencement of the Financial Year. The Option once filed cannot be withdrawn during the year and the cut-off date for filing the Annexure V FORM is 15th March of the preceding financial year.
  • Annexure V has been made available on the portal for GTA’s to exercise their option for the Financial Year 2023-24, which would be available till 15TH March, 2023.

2. Advisory on New e-Invoice Portal:

CBIC clarified that,

  1. We would like to inform you that GSTN has onboarded four new IRPs (Invoice Reporting Portals) for reporting e-invoices in addition to NIC-IRP. As a result, the beta launch of a new e-Invoice portal (, has been done where taxpayers can find comprehensive information on e-invoice compliance in a user-friendly format, such as check your enablement status, self-enable themselves for invoicing, search for IRNs, web links to all IRP portals – all the relevant links/information in one convenient location. Taxpayers can log in to the new e-invoice portal using their GSTN credentials for select services pertaining to their GSTIN profiles.
  2. Taxpayers may note that the portal <> is reference site for all masters (data), news and updates, latest releases etc. For registering e-invoices and to access APIs, you still need to go to <>sites. The urls of IRPs sites authorized to generate IRNs as on date are as follows:
URL URL Activation Status
<> Active
<> Shall be available soon

Also, at the helpdesk for e-invoice issues, for supporting the taxpayers vis-a-vis IRP issues is available at our Grievance Redressal Portal <> where the relevant IRP can be selected using the dropdown created for each of the private IRP.

  1. Please note that taxpayers can continue to report e-invoices on the NIC IRP portal <>as previously.
  2. GSTN is committed to making your compliance journey as smooth as possible. If you have any questions or concerns, please do not hesitate to contact us.

  1. Advisory on Geocoding of Address of Principal Place of Business:

1. GSTN is pleased to inform the taxpayers that the functionality for geocoding the principal place of business address (i.e. the process of converting an address or description of a location into geographic coordinates) is now available on the GST Portal. This feature is introduced to ensure the accuracy of address details in GSTN records and streamline the address location and verification process.

  1. This functionality can be accessed under the Services/Registration tab in the FO portal. The system-generated geocoded address will be displayed, and taxpayers can either accept it or update it as per their requirements of their case. In cases where the system-generated geocoded address is unavailable, a blank will be displayed, and taxpayers can directly update the geocoded address.
  2. The geocoded address details will be saved separately under the “Principal Geocoded” tab on the portal. They can be viewed under My profile>>Place of Businesstab under the heading “Principal Geocoded”after logging into the portal. It will not change your existing addresses.
  3. The geocoding link will not be visible on the portal once the geocoding details are submitted by the taxpayer. This is a one-time activity, and once submitted, revision in the address is not allowed and the functionality will not be visible to the taxpayers who have already geocoded their address through new registration or core amendment. GSTN emphasizes once again that the address appearing on the registration certificate can be changed only through core amendment process. This geocoding functionality would not impact the previously saved address record.
  4. This functionality is available for normal, composition, SEZ units, SEZ developers, ISD, and casual taxpayers who are active, cancelled, and suspended. It will gradually be opened for other types of taxpayers.
  5. GSTN would like to also inform you that this functionality is currently being made available for taxpayers registered in Delhi and Haryana only, and it will gradually be opened for taxpayers from other States and UTs.
  1. Regular taxpayers can opt for Composition Scheme

For Financial Year 2023-24 by navigating as ‘Services-> Registration-> Application to Opt for composition Levy’ and filing Form CMP-02. This facility is available on GST Portal till 31st March, 2023.


  1. GST portal to show details of State and Center jurisdiction in the status of ARN:

Now, the GST portal in the status of Application Reference Number (“ARN”), will also show the details of State and Center jurisdiction, to help taxpayers to track the application status of Form GST REG – 01 [Application of New Registration] or Form GST REG – 04 [Clarification/additional information/document for (Registration/Amendment/ Cancellation)] filed by them.

6. SEZ Unit authorized to undertake aircraft leasing activity, may utilize office space or manpower of another unit:

The Department of Commerce under the Ministry of Commerce and Industry vide Notification F. No. K-43013(12)/1/2022-SEZ dated February 23, 2023 has issued the Special Economic Zones (Amendment) Rules, 2023, in order to insert new in the Special Economic Zones Rules, 2006 (“the SEZ Rules”), w.r.t. SEZ units undertaking/ dealing with aircraft leasing activities, in a following manner:

Newly inserted Rule 21B of the reads as below:

“21B. Units dealing with aircraft leasing activities. – A Unit in an International Financial Services Centre, authorized to undertake aircraft leasing activity, if allowed by the International Financial Services Centre Authority not to maintain separate office, may utilize office space or manpower or both, of another unit set up in International Financial Services Centre authorized to undertake aircraft leasing activity, as may be approved by the Authority.”

  1. AAR & Judicial Decisions:

(i) Hon’ble High court Decision Regarding rectification of GSTR-1 after expiry of limitation period:

(Applicant – M/s. Y. B. CONSTRUCTIONS PVT. LTD)

The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the periods 2017-18 and 2018-19 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by the principal contractor.

The stand taken by the Opposite Parties is that once the deadline for rectification of the Forms was crossed, then no further indulgence could be granted to the Petitioner.


  • The fact remains that by permitting the Petitioner to rectify the above error, there will be no loss whatsoever caused to the Opposite Parties. It is not as if that there will be any escapement of tax. This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced.
  • A direction is issued to the Opposite Parties to receive it (GSTR-1) manually. Once the corrected Forms are received manually, the Department will facilitate the uploading of those details in the web portal.


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.


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