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News
All › GST
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October 22, 2024
Advisory - Reg 07
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GST registration requirement: buyers of metal scrap must designate "Metal Scrap Dealers" in the registration form to comply.
Taxpayers buying metal scrap must, in Part B of Table 2 ("Constitution of Business") of GST REG-07, select Others and enter "Metal Scrap Dealers" in the triggered text box as a mandatory designation, then complete and submit the remaining form fields on the common portal to meet the registration conditions set by the referenced central tax notification.
October 22, 2024
Attention: Validation of bank account details while adding bank account as non core amendment
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Validation of bank account details required: Save button for non core bank amendments activates only after account validation.
Taxpayers updating bank account details as a non-core amendment must click the Validate Account Details button; the Save button remains disabled until that validation is performed and only becomes active thereafter to permit saving the amendment.
October 18, 2024
Revised advisory issued - Hard - Locking of auto-populated liability in GSTR-3B
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Auto-populated tax liability restriction: corrections must be made via supplier amendment; ITC locking deferred pending IMS issues.
The advisory states the GST Portal will provide a pre-populated GSTR-3B with tax liability auto-filled from supplier returns and ITC from the purchase register; taxpayers should correct outward-supply errors via the supplier amendment facility, and the Portal will restrict edits to auto-populated liability in pre-filled GSTR-3B, while locking of auto-populated ITC will be implemented later after IMS issues are resolved.
October 18, 2024
Additional FAQs on IMS
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Invoice Management System enables recipients to accept, reject or pend supplier records affecting input tax credit entitlements.
The Invoice Management System surfaces eligible supplier records from its launch period onward on a dashboard where recipients may accept, reject, or pend invoices; recipient actions feed a draft GSTR-2B which may be recomputed until filing of GSTR-3B. Untouched records are treated as accepted. Rejection causes loss of Input Tax Credit and should be used only for records not pertaining to the recipient or that are irredeemably erroneous; erroneous rejections can be reversed in IMS before GSTR-3B filing. Credit notes cannot be kept pending; acceptance does not require additional reversal where credit was previously reversed, and amended records saved but not filed by suppliers remain non-actionable until filed.
October 17, 2024
Attention – Hard - Locking of auto-populated values in GSTR-3B
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Locking of auto-populated GSTR 3B values will restrict edits; taxpayers must amend entries via GSTR 1A or IMS.
Restriction on direct modification of pre-filled fields in GSTR-3B will be implemented by hard-locking auto-populated values; tax liabilities are sourced from GSTR-1/GSTR-1A/IFF and ITC from GSTR-2B, and taxpayers must correct upstream data via GSTR-1A or manage inward-supply accept/reject/pending decisions through the Invoice Management System to effect changes.
October 15, 2024
Important advisory for GSTR-9/9C
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Auto-population of eligible ITC from GSTR-2B to GSTR-9 initiated; taxpayers can validate entries via new utility.
Auto-population will transfer eligible ITC for domestic supplies from table 3(I) of GSTR-2B to table 8A of GSTR-9 for FY 2023-24, excluding reverse charge and imports ITC; the portal update was released on 15 October 2024 and a progressive validation utility enables taxpayer review for Apr-2023 to Mar-2024.
October 15, 2024
Attention - Advisory on IMS
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Invoice Management System enables reconciliation for Input Tax Credit and optional actions affect GSTR-2B generation.
The advisory announces deployment of the Invoice Management System to enable taxpayers to reconcile supplier invoices with their records to facilitate correct Input Tax Credit claims; taxpayers may take actions on invoices via the IMS dashboard which will be considered for generation of the first GSTR-2B for the specified return period, but taking action on IMS is not mandatory for GSTR-2B generation.
October 14, 2024
Advisory for Taxpayers: New GST Provision for Metal Scrap Transactions
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GST compliance for metal scrap transactions requires registration via FORM GST REG-07 following new notification.
Notification 25/2024-Central Tax, issued under Section 51 of the CGST Act, mandates compliance for businesses dealing in metal scrap and requires them to use FORM GST REG-07 for registration; the GST portal will be updated to enable registration and related compliance processes for affected registered persons.
October 9, 2024
Union Minister of State for Finance Shri Pankaj Chaudhary inaugurates GST Bhawan at Nangal Raya, Janakpuri, Delhi
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GST infrastructure bolsters taxpayer services and simplifies compliance through a new regional GST Bhawan and service centre.
Inauguration of a new regional GST office at Nangal Raya expands administrative capacity and taxpayer services, featuring an on-site GST Suvidha Kendra, modern workspaces, and enhanced security to streamline officer workflows and improve taxpayer access-especially for Delhi West and Delhi South-while prioritising clear communication with taxpayers and targeted facilitation of MSME compliance; the project is also presented as reducing recurring rental expenditure and forming part of broader departmental infrastructure expansion.
October 7, 2024
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana
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Biometric Aadhaar authentication for GST registration: appointment booking at designated centres required; OTP alternative remains available.
Rule 8 has been amended to allow identification of GST registration applicants via Biometric Aadhaar Authentication with photographic capture and original document verification; GSTN's portal now issues either an OTP based Aadhaar authentication link or a link to book an appointment for biometric authentication and document verification at a designated facilitation centre, and ARNs are generated after completion of those verifications.
October 5, 2024
Advisory on Proper Entry of RR No./Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS Integration
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Parcel Way Bill number entry in e-way bills now follows PMS-linked rail validation and strict format requirements.
Integration of the Indian Railways Parcel Management System with the e-way bill portal requires taxpayers transporting goods by rail to enter the correct RR No./Parcel Way Bill (PWB) number in Part-B of the e-way bill. Where goods are moved first to a railway station under an existing e-way bill and then transported by rail under PMS, Part-B must be updated through the multi-transport mode option by selecting Rail, after which the system prompts entry of the relevant RR No./PWB number. The prescribed entry format is PXXXRRNo, and the e-way bill system validates the entered number against PMS data.
October 3, 2024
Advisory: GSTN e-Services App to Replace e-Invoice QR Code Verifier App Shortly
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e-invoice verification via GSTN e-Services app replacing legacy verifier, with QR scan, GSTIN lookup, and history access.
GSTN will replace the e-Invoice QR Code Verifier App with the GSTN e-Services app, which enables QR code scanning to verify B2B e-invoices and check live IRN status, provides GSTIN search by GSTIN or PAN, and displays return filing history. The app supports text, voice, and scan inputs, allows result sharing, requires no login, will be available on major app stores, and will be accompanied by a user manual.
October 3, 2024
Gross and Net GST revenue collections for the month of Sep, 2024
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GST revenue collections for September 2024 released, showing gross and net figures; release dated 3-10-2024.
Report of GST revenue collections for September 2024 presents aggregate gross and net receipts for the month, with the release dated 3-10-2024; the document also displays an appended technical extraction error from a Python document-processing script (IndentationError).
September 30, 2024
Restoration of GST Returns data on Portal
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Data archival policy: archived GST return data restored on portal; users advised to download copies.
Restoration of archived GST return data on the Common Portal following implementation of the data archival policy. The policy provided for archival of return data after seven years on a monthly schedule. In response to trade requests, archived return records have been restored to the portal and users are advised to download and preserve required data because the archival policy will be re-applied after advance notice.
September 30, 2024
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Odisha
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Biometric Aadhaar Authentication enabled for GST registration; appointment-based verification at designated centres required for some applicants.
Amendment to Rule 8 permits portal identification using data analysis and risk parameters to initiate Biometric-based Aadhaar Authentication and on-site document verification; GSTN's Odisha rollout sends applicants either an OTP authentication link or an appointment link to book a visit to a designated GST Suvidha Kendra for biometric authentication and original document verification, and ARNs are issued only after these verifications are completed.
September 26, 2024
Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities
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GST notices and orders issued via the common portal are authenticated by officers' digital signatures; verify via RFN.
Notices, assessment orders, refund orders and similar communications are generated from an officer's portal login that requires digital signature authentication and the system stores the underlying JSON containing order details and the issuing officer's digital signature; taxpayers can verify issuing authority and purpose via the Reference File Number (RFN) verification feature on the portal.
September 24, 2024
Archival of GST Returns data on GST portal
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Return filing deadline bars submission after a three-year window; portal viewability will be archived after seven years.
Section 39(11) of the CGST Act, 2017 establishes a three-year statutory limitation on filing GST returns; separately, the GST portal enforces a seven-year data viewability window and will monthly archive return data that reach that retention threshold, requiring taxpayers to download required records before archival.
September 23, 2024
Frequently Asked Questions on IMS
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Invoice Management System IMS controls invoice actions affecting input tax credit flow and GSTR-2B/GSTR-3B reconciliation.
IMS allows recipients to accept, reject, or mark supplier filed invoices pending. Accepted and deemed accepted records populate the ITC Available section of draft GSTR 2B and auto populate ITC in GSTR 3B; rejected records appear in ITC Rejected and do not auto populate. Pending records are excluded from GSTR 2B/GSTR 3B until acted upon or until they pass the statutory ITC cut off. Amendments, deletions or cross period original/amendment interactions affect availability and reset recipient actions. Draft GSTR 2B is generated monthly and must be recomputed if IMS actions are taken after draft generation prior to filing GSTR 3B.
September 18, 2024
Draft Manual on Invoice Management System
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Invoice Management System (IMS) enables taxpayers to accept, reject, or keep invoices pending, affecting ITC and GSTR-2B.
The Invoice Management System allows recipient taxpayers to accept, reject, or mark supplier-reported invoices as pending to facilitate invoice-level reconciliation for claiming Input Tax Credit. Records with no recipient action are deemed accepted and included in the draft GSTR-2B; actions are optional for GSTR-2B generation but may be changed until filing of Form GSTR-3B. The IMS provides inward and outward dashboards, search and filter functionality, Excel download, reset of actions, and a recompute mechanism for draft GSTR-2B.
September 17, 2024
Re-opening of Reporting ITC Reversal Opening Balance
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Reopening of ITC reversal opening balance permits taxpayers to record cumulative reversed ITC in the electronic ledger before final lock.
Taxpayers may report cumulative previously reversed but unclaimed Input Tax Credit as an opening balance in the Electronic Credit Reversal and Re claimed Statement on the GST portal within a final opportunity window; monthly and quarterly filers must limit reporting to reversals up to specified return periods. Once the ledger is hard locked, the system will prevent reclaiming ITC in excess of the recorded reversal balance.

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Advisory: GSTN e-Services App to Replace e-Invoice QR Code Verifier App Shortly

October 3, 2024

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GSTN is pleased to inform the launch of the new GSTN e-Services app, which replaces the old e-Invoice QR Code Verifier App. This app offers the following features:

Verify e-Invoices: Scan the QR code to verify the B2B e-Invoices QR code and check the live status of the Invoice Reference Number (IRN).

GSTIN Search: Search for GSTIN details using the GSTIN or PAN.

Return Filing History: View the return filing history for a GSTIN.

Multiple Input Methods: Input search details using text, voice, or scan functions.

Result Sharing: Share search results via the app.

The app would soon be available on the Google Play Store and App Store. No login is required to use the app.

A detailed manual would also be shared here shortly. .

Thanking you ,
Team GSTN

Topics

Acts Income Tax
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