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    December 31, 2024
    CBI registers another FIR against ED's assistant director over bribery
    December 30, 2024
    Airlines to mandatorily share int'l passenger data with Customs from April 1
    December 30, 2024
    Advisory for Waiver Scheme under Section 128A
    December 24, 2024
    Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System
    December 21, 2024
    Recommendations of the 55th Meeting of the GST Council
    December 19, 2024
    CBI Arrests CGST Inspector of Tirupati GST Commissionerate alongwith Representative of a Private Firm for Demanding and Accepting Rs. 3.2 lakh as Brib...
    December 18, 2024
    Advisory for Entry of RR No./eT-RRs in EWB system Post EWB-FOIS Integration
    December 17, 2024
    Advisory on Updates to E-Way Bill and E-Invoice Systems
    December 16, 2024
    Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Chhattisgarh, Goa and Mizoram
    December 10, 2024
    Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24
    December 10, 2024
    Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Haryana, Manipur, Meghalaya and Tripu...
    December 5, 2024
    Advisory on mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024
    December 2, 2024
    Gross and Net GST revenue collections for the month of Nov, 2024
    November 29, 2024
    Advisory: E-Invoice Glossary and Steps
    November 27, 2024
    Advisory: Authorised e-Invoice Verification Apps
    November 27, 2024
    Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Madhya Pradesh
    November 27, 2024
    Advisory for Reporting TDS Deducted by scrap Dealers in October 2024
    November 19, 2024
    Important advisory on GSTR 2B and IMS
    November 13, 2024
    Advisory on IMS on Supplier View
    November 12, 2024
    Advisory regarding IMS during initial phase of its implementation
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    News
    All› GST › GST - 2024
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    December 31, 2024
    CBI registers another FIR against ED's assistant director over bribery
    Show AI Summary
    Bribery allegations prompt FIRs and trap operation investigation, with intermediaries detained and cash recovered during a PMLA linked probe.
    Two FIRs allege bribery by an Enforcement Directorate assistant director in Shimla, linked to demands from educational institute promoters under a concurrent Prevention of Money Laundering Act probe; a monitored trap for cash handover was conducted, intermediaries detained and cash recovered while the officer is reported to have fled and remains sought by investigators.
    December 30, 2024
    Airlines to mandatorily share int'l passenger data with Customs from April 1
    Show AI Summary
    Passenger data sharing requirement: airlines must forward international passenger PNR to customs before departure, subject to penalties.
    Airlines operating international flights must share PNR and related passenger information with Customs 24 hours before departure, covering names, itinerary, billing/payment details, contact and baggage information, code share and travel agency data. Carriers must register with NCTC Pax to use the PNRGOV system; a phased rollout begins with a pilot, then full operation for individual airlines and later for those using global distribution systems. Non compliance exposes airlines to administrative fines under the Passenger Name Record Information Regulations, 2022.
    December 30, 2024
    Advisory for Waiver Scheme under Section 128A
    Show AI Summary
    Waiver scheme under Section 128A requires filing SPL 01 or SPL 02 for Section 73 demand notices via the GST portal.
    Under the waiver scheme framed by Section 128A, taxpayers facing GST demand notices issued under Section 73 must apply electronically using FORM GST SPL 01 or FORM GST SPL 02 on the GST portal; FORM GST SPL 02 is presently available and FORM GST SPL 01 will be enabled soon. The advisory links to GSTN guidance and a help document for filing SPL 02, and directs taxpayers to report difficulties via the GST system helpdesk ticketing under "Issues related to Waiver Scheme."
    December 24, 2024
    Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System
    Show AI Summary
    Prefixing Receipt Numbers: require 'L' prefix for leased wagon entries in e way bills, ensuring system validation and alerts.
    Taxpayers transporting goods in leased railway wagons must prefix Receipt Numbers with "L" in the E Way Bill system, select the transport mode as "Rail" in Part B using Multi Transport Mode, and enter the receipt in the format L123456789; the system will validate entries against the leased wagon database, issue alerts for discrepancies requiring correction, and support is available via the EWB portal. The prefixed entry mandate for PMS/FOIS (P/F) and leased wagon receipts will be enforced from Jan 1, 2025.
    December 21, 2024
    Recommendations of the 55th Meeting of the GST Council
    Show AI Summary
    GST rate adjustments, exemptions and compliance reforms recommended to alter taxable treatment of specified goods, services and procedures.
    The Council recommended targeted GST rate adjustments and exemptions for specified goods and services, clarified classification and levy issues, and proposed procedural and legislative amendments including a Track and Trace enabling provision, voucher-treatment clarifications, ISD and Invoice Management System changes, reduced pre-deposit for penalty-only appeals, and various compliance relief measures to be effected through notifications, circulars and law amendments.
    December 19, 2024
    CBI Arrests CGST Inspector of Tirupati GST Commissionerate alongwith Representative of a Private Firm for Demanding and Accepting Rs. 3.2 lakh as Bribe
    Show AI Summary
    Bribery and corruption: tax officials and a company representative arrested after a sting exposing demand and acceptance of illegal gratification.
    Allegations concern solicitation and acceptance of illegal gratification by tax officials who inspected establishments, collected documents, summoned proprietors and demanded payments for undue favours; a sting operation intercepted an alleged bribe transaction, cash was recovered from an accused inspector, arrests were made and searches have recovered incriminating documents as the criminal investigation continues.
    December 18, 2024
    Advisory for Entry of RR No./eT-RRs in EWB system Post EWB-FOIS Integration
    Show AI Summary
    RR number entry format: ensure standardized RR No./eT-RRs are correctly entered to enable FOIS EWB validation and tracking.
    Integration of FOIS with the E Way Bill system mandates that RR No./eT-RRs be entered in a standardized format in Part B when updating to Rail via the Multi Transport Mode option; the EWB portal will validate the RR against FOIS data and raise alerts on mismatches, so taxpayers must ensure accurate entry and raise support tickets for discrepancies.
    December 17, 2024
    Advisory on Updates to E-Way Bill and E-Invoice Systems
    Show AI Summary
    Multi-factor authentication requirement mandated in phases, tightening access to e-invoice and e-way bill systems.
    MFA will become mandatory in a phased rollout and users are urged to activate it and update registered mobile numbers. E-Way Bill generation will be limited to base documents dated within 180 days of generation, and extensions of E-Way Bills will be capped at 360 days from the original generation date. Taxpayers should modify compliance processes and consult the E-Invoice and E-Way Bill portals for detailed implementation instructions.
    December 16, 2024
    Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Chhattisgarh, Goa and Mizoram
    Show AI Summary
    Biometric-based Aadhaar Authentication required for GST registration applicants in designated states; appointment and document verification via GSK.
    Amendment to the CGST Rules permits identification of GST registration applicants through data analysis and Biometric-based Aadhaar Authentication with photographing and original document verification. After submitting Form GST REG-01 an applicant will receive either an OTP-based Aadhaar authentication link or a link to book an appointment at a GST Suvidha Kendra for biometric authentication and document verification; ARNs are generated after completion of these verifications.
    December 10, 2024
    Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24
    Show AI Summary
    Input tax credit auto population mismatch in annual returns requires manual Table 8C reporting for year specific ITC timing differences.
    Difference between Table 8A and Table 8C of Form GSTR 9 stems from auto population of Table 8A from Form GSTR 2B while Table 8C requires manual entry for ITC of the tax year availed in the next year. Taxpayers must report ITC for invoices dated in the tax year but reflected in the next year's source data in Table 8C and Table 13; reclaimed ITC reported in a later year must be shown in the reclamation table of that later year; prior year entries auto populated in Table 8A need not be reported again in Table 8C or Table 13.
    December 10, 2024
    Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Haryana, Manipur, Meghalaya and Tripura
    Show AI Summary
    Biometric Aadhaar authentication for GST registration now requires GSK appointments and original document verification at designated centers.
    Amendment to Rule 8 enables Biometric-based Aadhaar Authentication and in-person document verification for GST registration via the common portal: applicants receive either an OTP-based Aadhaar link or a link to book an appointment at a designated GST Suvidha Kendra for biometric authentication, must bring appointment confirmation, jurisdiction details, original Aadhaar and PAN, and original documents uploaded with Form GST REG-01; ARNs are generated after completion of biometric authentication and document verification.
    December 5, 2024
    Advisory on mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024
    Show AI Summary
    Sequential filing of GSTR-7 required, returns must be filed chronologically and NIL returns filed when no deduction.
    Sequential filing of GSTR-7 returns has been mandated, requiring taxpayers to file GSTR-7 in chronological order beginning with the October tax period; where no deduction has been made, the deductor must file a Nil return for that month.
    December 2, 2024
    Gross and Net GST revenue collections for the month of Nov, 2024
    Show AI Summary
    Gross and net GST revenue collections increased, driven by higher IGST and SGST receipts and altered refund patterns.
    Aggregate GST receipts increased across CGST, SGST, IGST and CESS with gross and total net GST revenue reported; component-level domestic and import collections and refunds (domestic and export/import via electronic processing) are itemised, net domestic and net customs revenues are derived, and state-wise pre-settlement and post-settlement SGST distributions with growth rates are provided.
    November 29, 2024
    Advisory: E-Invoice Glossary and Steps
    Show AI Summary
    E-invoicing guidance: glossary and step-by-step procedural guide available to support taxpayer compliance with GST e-invoice requirements.
    The GSTN has prepared and published two downloadable resources to assist taxpayers with e-invoicing: a glossary defining e-invoice terminology and data elements, and a step-by-step procedural guide explaining generation, submission, and practical use of e-invoices to support GST compliance.
    November 27, 2024
    Advisory: Authorised e-Invoice Verification Apps
    Show AI Summary
    Authorized e-Invoice verification apps: consolidated reference released for taxpayers to identify approved B2B verification tools.
    Advisory establishes a consolidated reference for authorized B2B e-Invoice verification apps, informing taxpayers of an approved list of verification tools and directing them to download the consolidated PDF document via the provided link for up-to-date guidance when selecting or validating e-Invoice verification software.
    November 27, 2024
    Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Madhya Pradesh
    Show AI Summary
    Biometric Aadhaar authentication now required for GST registration applicants, with GSK appointment and document verification mechanism.
    Amendment to Rule 8 permits identification on the common portal via Biometric-based Aadhaar Authentication with data-analysis and risk parameters, photograph capture, and original-document verification; after filing Form GST REG-01 applicants receive either an OTP-based Aadhaar link or a link to book a GST Suvidha Kendra appointment for biometric authentication and document verification, and ARNs are generated after completion of these processes.
    November 27, 2024
    Advisory for Reporting TDS Deducted by scrap Dealers in October 2024
    Show AI Summary
    TDS deduction obligation: report consolidated TDS for metal scrap in November GSTR-7 due to registration timing.
    Taxpayers whose GST registrations were approved in November 2024 but who deducted TDS in October 2024 are advised to report the consolidated TDS amount covering the period 10.10.2024 to 30.11.2024 in the GSTR-7 return filed for November 2024 due to GSTN system design that prevents filing returns for periods prior to the registration month.
    November 19, 2024
    Important advisory on GSTR 2B and IMS
    Show AI Summary
    GSTR-2B generation limited where QRMP enrolment or pending GSTR-3B; file returns via IMS dashboard to enable generation.
    GSTR-2B will not be generated by the Invoice Management System in two situations: taxpayers under the QRMP scheme are not issued GSTR-2B for the first two months of a quarter, and taxpayers who have not filed the immediately preceding period's GSTR-3B will not receive GSTR-2B until they file that pending GSTR-3B and use the IMS "Compute GSTR-2B" function.
    November 13, 2024
    Advisory on IMS on Supplier View
    Show AI Summary
    Invoice Management System recipient actions on supplier invoices affect automated purchase reconciliation and allow recompute before return filing.
    The Invoice Management System enables recipients to accept, reject or keep pending supplier-filed invoices, and actions in IMS inform the automated purchase statement used to generate GSTR-2B. Supplier View displays recipient actions to suppliers. Records where input tax credit is ineligible due to place-of-supply rules or Section 16(4), and supplies under reverse charge, are visible to suppliers but not actionable by recipients. Recipients may change actions until filing GSTR-3B; if actions change after GSTR-2B generation, taxpayers must use the GSTR-2B re-compute function.
    November 12, 2024
    Advisory regarding IMS during initial phase of its implementation
    Show AI Summary
    Input tax credit auto-population - taxpayers may edit auto-populated ITC or liability in returns to correct errors before filing.
    The Advisory states that recipient actions on the Invoice Management System (IMS) determine GSTR 2B ITC availability and auto populate liability and ITC in GSTR 3B; recipients may change IMS actions and recompute GSTR 2B until filing of the corresponding GSTR 3B, and if unable to correct IMS actions, taxpayers should edit wrongly auto populated ITC or liability in GSTR 3B before filing to reflect the factual position.

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      GST

      Important advisory on GSTR 2B and IMS

      November 19, 2024

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      1.   It has been reported by few taxpayers that their GSTR-2B for October-2024 period has not been generated on 14th November, 2024. In this regard it to be informed that as per the design of IMS, GSTR-2B will not be generated by the system in below scenarios:

      i. In case the taxpayer has opted for QRMP scheme (Quarterly filers), GSTR-2B will not be generated for first and second month of the quarter. Ex. For quarter Oct-Dec, 2024, the quarterly taxpayer will get GSTR-2B for December-2024 period only and not for October-2024 & November-2024.

      ii. In case the taxpayer has not filed their previous period GSTR-3B, GSTR-2B will not be generated by the system. Such taxpayers need to file their pending GSTR-3B in order to generate GSTR-2B on demand. For example, if the taxpayer has not filed GSTR-3B for September-2024, their GSTR-2B for October-2024 will not be generated. Once the taxpayer files their GSTR-3B for September-2024, they will be able to generate their GSTR-2B for October-2024 by clicking the "Compute GSTR-2B (OCT 2024)" button on the IMS dashboard.

      2.   For details kindly refers to various advisories & FAQs provided on IMS:

      Sl. No.

      Particular

      Date of Issue

      Link

      1

      Invoice Management System

      Sep 3rd, 2024

      https://services.gst.gov.in/services/advisoryandreleases/read/517

      2

      Draft Manual on IMS

      Sep 17th, 2024

      https://services.gst.gov.in/services/advisoryandreleases/read/521

      3

      Frequently Asked Questions on IMS

      Sep 22nd, 2024

      https://services.gst.gov.in/services/advisoryandreleases/read/522

      4

      Attention - Advisory on IMS

      Oct 14th, 2024

      https://services.gst.gov.in/services/advisoryandreleases/read/532

      5

      Additional FAQs on IMS

      Oct 17th, 2024

      https://services.gst.gov.in/services/advisoryandreleases/read/536

      6

      Advisory regarding IMS during initial phase of its implementation

      Nov 12th, 2024

      https://services.gst.gov.in/services/advisoryandreleases/read/547

      7

      Advisory on IMS on Supplier View

      Nov 13th, 2024

      https://services.gst.gov.in/services/advisoryandreleases/read/548


      Thanking You,
      Team GSTN

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