RECENT NEW ADVISORIES FROM GSTN ON GST

[Dr. Sanjiv Agarwal]

Common portal of GST, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation of taxpayers.

Recently, GSTN has issued advisories on the following:

• Advisory on Geocoding Functionality for the Additional Place of Business
• DRC –01C for ITC Mismatches
• E-Invoice JSON download functionality on GST e-Invoice Portal
• Advisory on introduction of Compliance Pertaining to DRC –01C 
• No GST on ‘Gangajal’
• GSTN facility of enrolment for supply through E-commerce Operators
• GSTN facility for E-commerce Operators for supply by unregistered suppliers

These are summarized below:

Advisory on Geocoding Functionality for the Additional Place of Business

• GSTN has issued an advisory on Geocoding Functionality for the Additional Place of Business which is now active across all states / UTs.
• Till date, over 2.05 crore addresses have been geocoded for both principal and additional places of business by GSTN.
• Following brief guide may be understood:

• Access: Navigate to Services>>Registration>>Geocoding Business Addresses tab on the FO portal to find this functionality.
• Usage: The system will display a system-generated geocoded address. You have the option to accept this or modify it as needed. If a system-generated address is not available, you can input the geocoded address directly.
• Viewing: Saved geocoded address details can be found under the "Geocoded Places of Business" tab. After logging in, go to My Profile >> Geocoded Places of Business.
• One-time Submission: This is a one-time activity, and post-submission, address revisions are not permitted.

• This feature is accessible to normal, composition, SEZ units, SEZ developers, ISD and casual taxpayers whether they are active, canceled, or suspended.

(Source: GSTN Advisory dated 19.09.2023)

DRC –01C for ITC Mismatches

• GSTN has enabled DRC –01C to deal with input tax credit (ITC) mismatches between GSTR – 2B and GSTR-3B
• This is as per newly inserted rule 88D of the Central Goods and Services Tax Rules, 2017 vide Notification No. 38/2023-Central Tax dated August 4, 2023.
• Rule 88D provides for manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return.

(Source: GSTN Portal dated 02.10.2023)

E-Invoice JSON download functionality on GST e-Invoice Portal

• GSTN has issued an Advisory on E-Invoice JSON download functionality on GST e-Invoice Portal which has been made live on the portal.
• To download the generated and received e-Invoices in JSON format, below steps need to be followed:

• Step 1: Log in
• Step 2: Navigate to Download E-invoice JSONs Section
• Step 3: Search for e-Invoice (By IRN)
• Step 4: View and Download
• Step 5: Bulk Download (By Period)
• Step 6: Excel Format e-Invoice List (By Period)
• Step 7: Downloading History

• This functionality is also accessible via GSP (GST Suvidha Providers) through G2B (Government-to-Business) APIs.
• Taxpayers can refer to Manual and FAQ’s / Portal for details.

(Source: GST Advisory dated 03.10.2023)

Advisory on introduction of Compliance Pertaining to DRC-01C 

GSTN has made the functionality to match input tax credit avail in GSTR 2B and input tax credit availed in GSTR 3B available on GST portal. Taxpayers may note that:

• The system now compares the ITC available as per GSTR-2B/2BQ with the ITC claimed as per GSTR-3B/3BQ for each return period. If the claimed ITC exceeds the ITC available as per GSTR-2B by predefined limits, as directed by competent authority, the taxpayer shall receive an intimation in the form of Form DRC-01C.
• On receipt of intimation, taxpayer must file a response using Form DRC-01C Part B. The taxpayer has the option to either provide details of the payment made to settle the difference using Form DRC-03 or provide an explanation for the difference out of the options provided in the form or even choose a combination of both options and file it.
• Where no response is filed by the impacted taxpayers in Form DRC-01C Part B, such taxpayers will not be able to file their subsequent period GSTR-1/IFF.
• Taxpayers may refer to detailed manual containing the navigation details is available on the GST portal with step by step instructions. 

(Source: GST Advisory dated 06.10.2023)

No GST on ‘Gangajal’

• CBIC has clarified by way of a tweet dated 12.10.2023 that there is no GST levied on gangajal.
• Gangajal is used in puja by households across the country and puja samangri is exempt under GST as recommended by the GST Council in its meeting dated 18.05.2017 and 03.06.2017.
• All these items have been exempt since GST was introduced in India.

(Source: CBIC tweet dated 12.10.2023)

GSTN facility of enrolment for supply through E-commerce Operators

• GSTN has enabled the facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

• As per Notification No. 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the specified conditions.
• GSTN has developed the necessary functionality for enrolment of unregistered persons and the same is available on the portal. Accordingly, unregistered person desirous of enrolling on the GST portal for making supplies of goods through ECOs in any one State/UT.
• Following steps to be followed :

• Visit the GST Portal at https://www.gst.gov.in/ and click the GST Portal link
• Select the “User Services” Tab and choose “Generate User Id for Unregistered Applicant”

• Click “Yes” on the Warning window which asks you to Continue
• Check the “To apply as a supplier to e commerce operators” box
• Proceed to fill the Form that opens on your screen
• Upon successful validation of your PAN the enrolment number will be generated by the portal.

(Source: GSTN Advisory dated 12.10.2023)

GSTN facility for E-commerce Operators for supply by unregistered suppliers

• GSTN has developed the facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods
• GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers. The APIs are for validating the demographic details of the said suppliers and also for use in tracking and reporting supplies by such persons.

• APIs developed are :

• Unregistered Applicants API : To get the details of Unregistered Applicant by passing the enrolment ID in the GET request
• Unregistered Applicants Validation API: To validate the Mobile Number and Email ID of a Enrolment ID

• The following steps may be followed for the e-Commerce operators in order to access and integrate the APIs successfully:

1. The e-Commerce operator should contact any GSP to access the above APIs as the APIs are not publically available.
2. To access these APIs Authentication Token should be obtained from the authentication API, the API specs are available at developer portal (https://developer.gst.gov.in/apiportal/) under Public API à Authentication.
3. For accessing the public APIs the authentication token should be obtained by using the GSPs credentials.
4. The APIs specs for the two eComm APIs are available on developer portal (https://developer.gst.gov.in/apiportal/) under Public API eComm operators.
5. The response of both APIs will be Base64 encoded, no encryption is used.

(Source: GSTN Advisory dated 12.10.2023)