Notifications
Notification 14/2023, 15/2023 and 16/2023 - Central Tax - dated 19 June 2023
The due date for filing Form GSTR-1, GSTR-3B and GSTR-7 for May 2023 has been extended to 30 June 2023 for a person whose Principal Place of business is situated in Manipur.
Notification 17/2023 - Central Tax - dated 27 June 2023
The due date for filing Form GSTR-3B for the period May 2023 has been extended to 30 June 2023 for a person whose Principal Place of business is situated in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat.
Instruction No.03/2023-GST dated 14 June 2023
Pursuant to the Special All-India Drive against fake registrations being conducted, detailed instructions have been issued to review registration applications made by taxpayers. The same ensures that any bogus or fake registrations are not issued. The application made shall be reviewed in detail for information provided in fields of the constitution of business, principal place of business, bank account, photograph, etc.
Furthermore, the timelines mentioned in GST law for communicating any deficiency in application received for review by authorities have to be strictly adhered to in order to avoid incorrect approvals.
Technical Updates
e-invoice verifier app by GSTN
Considering the importance of efficient and accurate e-invoice verification, the app has been developed and launched by GSTN to simplify the process of verifying einvoices and other related details. The key features of the app are:
- Scanning the QR code on an e-Invoice and authenticate the embedded value within the code.
- Non-login feature where users are not required to create an account or provide sensitive personal information to access its functionalities.
- The app supports the verification of e-Invoices reported across all six IRPs.
Advisory: Update on enablement status for taxpayers for e-invoicing
The amendment in the threshold for e-invoicing for B2B transactions includes an increase from 100 million to 50 million from 1 August 2023. The said taxpayers are now enabled for e-invoicing through any of the six IRP portals, including NIC-IRP. The portal also facilitates a taxpayer to self-enable himself for e-invoicing if he is not auto-enabled for the same.
Advisory: Online compliance pertaining to liability/difference appearing in R1 - R3B (DRC-01B)
GSTN has developed a functionality and is also live on the GST portal to enable the taxpayer to explain the difference in GSTR-1 and 3B returns. In case the declared liability exceeds the paid liability by a predefined limit or the percentage difference exceeds the configurable threshold, the taxpayer will receive an intimation in the form of DRC-01B. The taxpayer shall have the option to either settle the difference by Form DRC-03 or provide an explanation or both. A detailed manual explaining instructions to be followed is given and can be accessed at https://bit.ly/3reMfE4
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