Guidelines
CBEC-20/16/05/2021–GST/23-07/01/22 (07/01/22)
Where the tax payable in respect of outward supplies furnished
in GSTR-1 has not been paid through GSTR-3B return in the relevant
period or any amount of interest payable on such tax remains
unpaid, then in such cases, the tax short paid on such
self-assessed liability and the interest thereon, are liable to be
recovered under the provisions of Section 79 (modes of
recovery proceedings).
However, the authorities would be required to provide an
opportunity to the taxpayer to explain the differences between
GSTR-1 and GSTR-3B before taking any action under Section 79. The
action under Section 79 will be absolved if the taxpayer can
provide reasonable justification to the satisfaction of the proper
officer is satisfied with the explanation, then action may not be
initiated under Section 79.
Technical changes made on GST portal
| Sr. No | Technical Change | Description |
| 1 | Implementation of Rule-59(6), as amended, on GST Portal | The taxpayer shall not be allowed to file GSTR-1 for the subsequent month till GSTR-3B for the preceding month is filed. |
| 2 | Reporting of supplies notified under section 9(5)/5(5) by E-commerce Operator (ECO) in GSTR-3B | ECO and the registered person would now be able to report
taxable supplies notified under Section 9(5) of CGST Act, 2017
|
| 3 | Module wise new functionalities deployed on the GST Portal for taxpayers | A detailed explanation is provided in relation to new functionalities deployed in relation to Registration, Return, Refund and Payments. |
| 4 | Advisory on revamped Search HSN Code functionality | Search HSN Code functionality has been enhanced. Now the taxpayers can search the HSN code and the applicable technical description. The facility is available at both stages, pre-login and post-login, by following this path: Home>Services>User services>Search HSN Code |
| 5 | Deployment of interest calculator in GSTR-3B | This functionality will facilitate and assist the taxpayers in
following the concept of self-assessment proposed by the government
when GST was introduced. The interest applicable, if any, will be computed after the filing of the said GSTR-3B and will be auto-populated in the Table-5.1 of the GSTR-3B of the next tax period |
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guide to the subject matter. Specialist advice should be sought
about your specific circumstances.