Dear Reader,
Kindly find below the latest updates of GST in the new financial year along with the GST Returns Due Date and applicability of E Way Bill for Intrastate Purpose.
E Way Bill:
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E Way Bill for Interstate Moment of Goods:
E Way Bill is now a reality with effect from 1st April, 2018 for interstate movement of goods.
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E Way Bill for Intra-state Moment of Goods:
In the GST Council meet on 10th March, 2018, it has been decided that for interstate movement of goods, E Way bill will be applicable from 1st April, 2018.
For intrastate movement of goods, it will be applicable from 15th April, 2018 in a phased manner i.e. a group of states will be notified at a particular interval.
On 10th April, 2018, a Press Release has been issued by the Ministry of Finance wherein, following five states were notified wherein E Way bill will be applicable for intrastate movement of goods:
- Andhra Pradesh
- Gujarat
- Kerala
- Telangana
- Uttar Pradesh
Kindly note that in the state of Karnataka, the same has been already been implemented from 1st April, 2018 only.
In Gujarat, E Way bill will be implemented in the same manner as it was to be implemented from 1st February, 2018.
We have written a separate blog for Gujarat E Way bill provisions. The same can be accessed through below link:
https://pchhajed.com/blog/gujarat_ewaybill/
Letter of Undertaking (LUT) for Exports:
Board vide Circular No. 40/14/2018 – GST dated 06.04.2018 has clarified the following:
- Form for LUT: The registered person (exporters) shall fill and submit FORM GST RFD-11 on the common portal. An LUT shall be deemed to be accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online.
- Documents for LUT: No document needs to be physically submitted to the jurisdictional office for acceptance of LUT.
- Acceptance of LUT/bond: An LUT shall be deemed to have been accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online.
If it is discovered that an exporter whose LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-Central Tax, then the exporter’s LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected abinitio.”
Railway Catering Services:
A Clarification has been issued vide Order No. 2/2018-GST dealing with rate of GST on catering service provided in the trains) or at platforms (static units) that both will attract a rate of 5% without ITC. The extract of clarification is as under:
” With a view to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable for all kinds of supply of food and drinks made available in trains, platforms or stations, it is clarified with the approval of GST Implementation Committee, that the GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without ITC.”
Solution for Refund stuck due to Non transmission of data from GSTN to Custom EDI:
There are many instances in which refund claims for IGST paid on export of goods have been stuck due to non-transmission of data by GSTN to Customs EDI.
The reason for such non-transmission is incorrect filing of either GSTR – 3B or GSTR 1.
As a solution to this Board has issued Instruction No. F.No. 450/35/2018-Cus IV providing solution to such errors.
The detailed procedure for the solution of all probable errors have been mentioned in the Circular.
Setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST:
Instructions has been issued by the Board vide Circular No. 39/13/2018 regarding the above mentioned subject.
In the said circular, It has been decided to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them.
The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. The details of the said grievance redressal mechanism are provided in the circular.
Resolution of stuck TRAN-1s and filing of GSTR-3B
Large number of taxpayers could not authenticate the Tran 1 by Digital Signature. The status of Tran 1 for those was ‘Submitted’ only.
On the submission of the same, the provisional credit is allowed by the system but on filing of the same, the credit will be finally allowed.
However, those taxpayers whose Tran 1 was not verified by Digital signature due to IT Glitches are facing problems in even in GSTR 3B filing also as GSTR 3B deals with the input tax credit.
Therefore, it has been decided that who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to complete TRAN-1 filing.
It is also being clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1.
The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 30th April 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018.
Changes in Due Dates for Filing of various GSTR:
- Tran 2 : Period has been extended till 30.06.2018
- GSTR 1 Quarterly : 31th July 2018
- GSTR 1 Monthly : April 2018 – 31st May 2018
- May 2018 – 10th June 2018
- June 2018 – 10th July 2018
Return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017 to April, 2018 can be filed till 31.05.2018