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Json file download e invoice

e-Invoice JSON download functionality Live on the GST e-Invoice Portal
October 3rd, 2023
Posted By: Team-MMTaxClub

GSTN issued advisory dated 3rd October 2023 regarding e-invoice generation facility enabled on GST e-invoice portal.

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal. To help you to navigate and make the most of this feature, some key steps are as below.

To download the generated and received e-Invoices in JSON format, please follow these steps:

Step 1: Log in

    • Visit the e-Invoice Portal at https://einvoice.gst.gov.in

    • Log in using your GST Portal credentials.

Step 2: Navigate to Download E-invoice JSONs Section

 • On the main portal page, find the "Download E-Invoice JSONs" section. It has two tabs: "Generated" and "Received."

 • The "Generated" tab is designed for e-Invoices generated by you, while the "Received" tab is meant for e-Invoices received by you.

Step 3: Search for e-Invoice (By IRN)

   • Click the "By IRN" tab to search for a specific e-Invoice.

    • Enter the IRN (Invoice Reference Number) or pick the Financial Year, Document Type, and Document Number.

    • Hit the "Search" button.

Step 4: View and Download

    • Once you hit search, you will see the specific IRN.

    • To download the signed e-invoice, click "Download PDF" (available for a single active IRN).

    • Or, choose "DOWNLOAD E-INVOICE (JSON)" for a JSON format download.

Step 5: Bulk Download (By Period)

   • Use the "For Period" tab to download e-Invoices in bulk for a specific period.

    • Select the Financial Year and Month.

    • Click "DOWNLOAD E-INVOICE (JSON)" to get all e-Invoices in JSON format for that month.

Step 6: Excel Format e-Invoice List (By Period)

    • To get an e-invoice list in Excel format for a specific period:

         • Visit the "List of IRNs" tab.

         • Select the desired Financial Year and Month.

         • Click "DOWNLOAD E-INVOICE (Excel)."

Step 7: Downloading History

    • The requested e-Invoices remain in downloading history for 2 days only. Post 48 hours fresh request needs to be initiated.

3.   Additionally, this functionality allows to download all e-invoices reported across all six IRPs (Invoice Registration Portals), i.e. complete data.

4.   Regarding accessibility, you can download e-Invoice JSON files for up to 6 months from the date of IRN generation.

5.   To ensure a smoother experience for all users. It is requested that taxpayers schedule their downloads in a staggered manner during off peak hours and refrain from overwhelming the system with large requests during the initial days

6.   Moreover, please note that this functionality is also accessible via GSP (GST Suvidha Providers) through G2B (Government-to-Business) APIs.

7.   For your convenience, we have attached a comprehensive manual and FAQ document below for your ready reference. The same can be accessed at: https://tutorial.gst.gov.in/downloads/news/e-invoice_json_download_functionality.pdf

Access Advisory

GST compliance calendar

GST Compliance Calendar for the month of October 2023
October 1st, 2023
Posted By: Team-MMTaxClub

Important filing dates on GST portal

Date

Return Form

Return Month

Description

10th Oct 23

GSTR-7

September 2023

Summary of Tax Deducted at Source (TDS) and deposited under GST laws

 

10th Oct 23

GSTR-8

September 2023

Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws

11th Oct 23

GSTR - 1

September 2023

GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding financial year or any registered person have opted to file monthly return.

13th Oct 23

GSTR - 1 IFF

September 2023

Details of B2B Supply of a registered person with turnover upto INR 5 Crores during the preceding financial year and who has opted for quarterly filing of return under QRMP.

13th Oct 23

GSTR - 6

September 2023

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributors (ISD).

13th Oct 23

GSTR - 5

September 2023

Summary of outward taxable supplies and tax payable by a non-resident taxable person.

18th Oct 23

CMP - 8

September 2023

Quarterly challan-cum-statement to be furnished by composition taxpayers.

20th Oct 23

GSTR - 5A

September 2023

Summary of outward taxable supplies and tax payable by a person supplying OIDAR services

20th Oct 23

GSTR - 3B

September 2023

GST Filing of returns by a registered person with aggregate turnover exceeding INR 5 Crores during the preceding financial year.

22nd Oct 23

GSTR – 3B

September 2023

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in category X states or UTs #

24th Oct 23

GSTR – 3B

September 2023

Summary of outward supplies, ITC claimed, and net tax payable by taxpayers who have opted for the ORMP scheme and registered in category Y states or UTs##

28th Oct 23

GSTR – 11

September 2023

Statement of inward supplies received by persons having Unique Identification Number (UIN)

# Category X States – Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Puducherry, Daman and Diu and Dadra and Nagar haveli, Andaman and Nicobar islands, Lakshadweep.

## Category Y States – HP, Punjab, Uttarakhand, Haryana, Uttar Pradesh, Rajasthan, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.
GST Collection Sept 23

₹1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth
October 1st, 2023
Posted By: Team-MMTaxClub

GST collection crosses ₹1.60 lakh crore mark for the fourth time in FY 2023-24

₹9,92,508 crore gross GST collection for the first half of FY 2023-24 marks 11% Y-o-Y growth

Average monthly gross GST collection in FY 2023-24 at Rs. 1.65 lakh crore with 11% Y-o-Y growth

The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore (including ₹881 crore collected on import of goods).

The government has settled ₹33,736 crore to CGST and ₹27,578 crore to SGST from IGST. The total revenue of Centre and the States in the month of September, 2023 after regular settlement is ₹63,555 crore for CGST and ₹65,235 crore for the SGST.

The revenues for the month of September, 2023 are 10% higher than the GST revenues in the same month last year. During the month, the revenues from domestic transactions (including import of services) are 14% higher than the revenues from these sources during the same month last year. It is for the fourth time that the gross GST collection has crossed ₹1.60 lakh crore mark in FY 2023-24.

The gross GST collection for the first half of the FY 2023-24 ending September, 2023 [₹9,92,508 crore] is 11% higher than the gross GST collection in the first half of FY 2022-23 [₹8,93,334 crore]. The average monthly gross collection in FY 2023-24 is ₹1.65 lakh crore, which is 11% higher than average monthly gross collection for first half of FY 2022-23 where it was ₹1.49 lakh crore.

The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of September 2023 as compared to September 2022. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of September 2023.

Excess Press Release

GST ,mmtaxclub

Parliamentary panel bats for GST exemption for prison products, hi-tech jammers in jails
September 22nd, 2023
Posted By: Team-MMTaxClub

Products made by jail inmates should be exempted from GST, as this will give them a competitive edge over similar products made by big business houses, besides improving their sales and profitability, a high-level Parliamentary panel said. This was suggested by the Parliamentary Standing Committee on Home Affairs in its report presented in both Houses of the Parliament on Thursday, noting that by giving GST exemption to prison-made products and by making them available online will not only create awareness among people about the work done by prisoners, but will also bring about a positive outcome for their reforms.

The Parliamentary panel in its report on Prison Reforms, Conditions and Infrastructure, further suggested that to prevent drugs, arms and especially mobile phones from being smuggled into prisons, technologically upgraded jammers that are capable of blocking all signals, from 2G to 5G, should be installed in all prisons.

As of now, jammers capable of blocking only 2G and 3G network signals are available in Indian prisons. In fact, in many prisons, no jammers are installed at all.

“The Home Ministry should set benchmark frisking standards to curb entry of contraband articles to prevent gang wars... Further, drones should be used in prisons for aerial surveillance of the prison premises,” the report said. In addition to this, the committee also noted that the status of young offenders is not clear across states. “In view of this, the committee recommends that a clear definition of ‘young offenders’ should be given by the Home Ministry along with a common guideline to all states, describing the procedure to govern them,” the panel suggested.

The Parliamentary panel also said that transgender prisoners should be provided with same standards of healthcare, which is available to other prisoners, and they should have access to necessary healthcare services without discrimination on the grounds of their gender identity. It also suggested that a doctor of their choice, rather than that of prison officials, should examine transgender prisoners before lodging them in appropriate prisons, so that they may not be “misgendered”.

 
18.75 lakh net member,mmtaxclub

EPFO records highest payroll addition with 18.75 lakh net members during the month of July, 2023
September 21st, 2023
Posted By: Team-MMTaxClub

EPFO’s provisional payroll data released today highlights that EPFO has added 18.75 lakh net members in the month of July, 2023. The addition during the month is the highest since first publishing of EPFO payroll data from April, 2018 covering the period of September, 2017 onwards. A growing trend is continued since last three months with an increase of around 85,932 net members over the previous month of June, 2023.  

The data indicates that around 10.27 lakh new members have enrolled during July, 2023 which is highest since July, 2022. Majority of new members joining EPFO are in the age-group of 18-25 years constituting roughly 58.45% of total new members addition during the month. This shows an increasing trend in youth enrollment, who are mostly first-time job seekers joining the organized sector workforce of the country.

Payroll data demonstrates that approximately 12.72 lakh members exited but rejoined EPFO, which is the highest in last 12 months. These members switched their jobs and re-joined the establishments covered under EPFO and opted to transfer their accumulations instead of applying for final settlement thus, extending their social security protection.

Gender-wise analysis of payroll data shows that during July, 2023 around 3.86 lakh net female members have been added in the payroll. Around 2.75 lakh female members have come under the ambit of social security coverage for the first time.

State-wise analysis of payroll data denotes that net member addition is highest in the 5 states of Maharashtra, Tamil Nadu, Karnataka, Gujarat and Haryana. These states constitute around 58.78% of net member addition, adding a total of 11.02 lakh members during the month. Of all the states, Maharashtra is leading by adding 20.45% of net members during the month.

Month-on-month comparison of industry-wise data displays significant growth in the members working in establishments engaged in Trading-Commercial Establishments, Building & Construction Industry, Electrical, Mechanical and General Engineering Products. This was followed by Textiles, Financing Establishment, Hospitals etc. Of the total net membership, around 38.40% addition is from expert services (consisting of manpower suppliers, normal contractors, security services, miscellaneous activities etc.).

The above payroll data is provisional since the data generation is a continuous exercise, as updating employee record is a continuous process. The previous data hence gets updated every month. From the month of April-2018, EPFO has been releasing payroll data covering the period September, 2017 onwards. In monthly payroll data, the count of members joining EPFO for the first time through Aadhaar validated Universal Account Number (UAN), existing members exiting from coverage of EPFO and those who exited but re-joining as members, is taken to arrive at net monthly payroll.