MM TAX CLUB

The Government of Kerala has introduced a new option for generating E-Way Bills (EWB) for gold, effective from January 20, 2025. This initiative aims to streamline the intrastate movement of gold within Kerala, ensuring compliance with regulatory requirements. The new feature in the EWB system allows taxpayers to generate EWB for goods classified under Chapter 71, excluding imitation jewellery, in accordance with the latest notification issued by the state government.

Key Points for Taxpayers:

1. Scope of Coverage:

• The EWB can be generated for goods covered under Chapter 71, except HSN 7117 (Imitation Jewellery), using the newly introduced "EWB for gold" option.

• This feature is applicable only for the intrastate movement of such goods within Kerala.

2. Generation of EWB for Imitation Jewellery (HSN 7117):

• Taxpayers can continue to generate EWB for goods under HSN 7117 (Imitation Jewellery) using the standard option available in the EWB system.

Compliance and Support:

For further assistance or any queries related to this update, taxpayers are advised to contact the GST Helpdesk or refer to the detailed user guide available on the EWB portal.

This advisory is issued for the information and compliance of all stakeholders to ensure smooth operations in accordance with the latest regulatory framework.

GSTN issued advisory dated January 27, 2025 with respect to extention of provision for restriction on editing auto-populated liability in GSTR-3B from the January 2025. current and previous advisory are as under;

In reference to the advisory dated October 17, 2024, regarding the restriction on editing auto-populated liability in GSTR-3B from the January 2025 tax period, the GSTN has received numerous requests from the trade community seeking additional time for this implementation.

As a result, the decision to make the auto-populated liability in GSTR-3B non-editable is currently deferred and will not be implemented from the January 2025 tax period on the GST Portal. Taxpayers are advised to stay updated for further notifications regarding this change.

October 17, 2024 – Initial Advisory on Hard Locking of Auto-Populated Liability in GSTR-3B

To enhance the accuracy of GST return filing and minimize human errors, GSTN has continuously improved the GST filing process. As part of this initiative, the GST Portal now provides a pre-filled GSTR-3B form, where:

• The tax liability is auto-populated from the declared supplies in GSTR-1/GSTR-1A/IFF by the supplier.

• The Input Tax Credit (ITC) is auto-populated from GSTR-2B.

• A detailed system-generated PDF of the auto-populated GSTR-3B is available to all taxpayers.

Key Features and Upcoming Changes

1. Correction Facility via GSTR-1A:

   • Taxpayers can amend incorrectly declared outward supplies in GSTR-1/IFF through GSTR-1A before filing their GSTR-3B.

2. Invoice Management System (IMS) for ITC Accuracy:

   • Taxpayers can manage inward supplies by taking informed actions (accept/reject/pending) on invoices via the newly introduced Invoice Management System (IMS).

3. Planned Hard Locking of Auto-Populated Liability:

   • Tentatively, from January 2025, the GST Portal aims to restrict changes in auto-populated liability in GSTR-3B sourced from GSTR-1/GSTR-1A/IFF.

   • Taxpayers must use GSTR-1A for any required modifications before filing GSTR-3B.

4. Locking of Auto-Populated ITC in GSTR-3B:

   • The restriction on modifying auto-populated ITC in GSTR-3B will be implemented at a later date after resolving concerns related to IMS.

   • A separate advisory will be issued regarding this change.

Preparation for the Upcoming Change

Taxpayers are encouraged to adapt to the upcoming changes by ensuring that their outward and inward supplies are accurately reported in GSTR-1/IFF and IMS, respectively. While the implementation has been deferred for now, it will be introduced soon, and adequate notice will be provided.

For further updates, stay tuned to official GST notifications and advisories.

The Goods and Services Tax Network (GSTN) has introduced new measures to enhance the GST registration process, specifically for applicants from Tamil Nadu and Himachal Pradesh. Effective from 28th January 2025, these changes include Biometric-based Aadhaar Authentication and document verification to strengthen the identity verification process.

Key Highlights of the New Process:

1. Amendment to Rule 8 of CGST Rules, 2017:
   The rule has been updated to allow applicants to be identified based on data analysis and risk parameters. This involves biometric-based Aadhaar authentication and a photograph of the applicant along with the verification of original documents uploaded during registration.

2. Rollout of Biometric Authentication:
   GSTN has implemented this functionality in Tamil Nadu and Himachal Pradesh, effective 28th January 2025.

3. Application Process Update:
   Upon submission of Form GST REG-01, applicants will receive an e-mail with one of the following:

   • OTP-based Aadhaar Authentication Link: Proceed with the existing OTP verification process.

   • Appointment Booking Link for Biometric Verification at GST Suvidha Kendra (GSK): If the applicant is identified for biometric verification, they must visit a designated GSK for document authentication.

4. Booking an Appointment for Biometric Verification:
   Applicants selected for biometric verification must book an appointment using the link provided in their e-mail.

5. Appointment Confirmation:
   Upon booking, the applicant will receive a confirmation e-mail specifying the details of their appointment at the designated GSK.

6. Documents Required for GSK Visit:
   Applicants visiting GSKs must carry:

   • A copy (hard/soft) of the appointment confirmation e-mail

   • Details of jurisdiction as mentioned in the intimation e-mail

   • Original Aadhaar Card and PAN Card

   • Original documents uploaded with the application (as mentioned in the intimation e-mail)

7. Completion of Biometric Authentication:

   • Biometric authentication and document verification will be conducted at the GSK.

   • ARNs (Acknowledgment Reference Numbers) will be generated only after the successful completion of this process.

8. Timeline for Biometric Verification:
   Applicants must complete biometric verification within the permissible period mentioned in the intimation e-mail. Failure to do so may impact the registration process.

9. Operation Hours of GSKs:
   The working hours of GSKs will be as per the guidelines provided by the state administration.

Conclusion:

These new security measures aim to enhance the integrity of the GST registration process. Applicants from Tamil Nadu and Himachal Pradesh must follow the updated authentication process diligently to ensure seamless registration. For further updates, visit the official GST portal or contact your jurisdictional GST office.