Volume 1_Issue 11_February 2018

GSTN Outreach & Capability Building Initiatives Newsletter

1

Newsletter February 2018 OCB_Vol1_Issue 11

GST Outreach and Capability Building Initiatives by GSTN

FROM THE DESK OF SVP-OCB

We have now started organizing

refresher trainings through Video

Conferencing for the officials of

States/UTs/CBEC. Collaborative

efforts with Centre of Excellence,

Saket, New Delhi (NACIN) has made it

possible for organizing these

interactive sessions with field

formations of CBEC. Next month we

plan to conduct similar sessions for

officers of States/UTs.

We would continue to provide

support for the stakeholders by

various interventions through events

organized by various government and

trade bodies. We have been creating

help material which is readily

accessible on the portal and series of

communication is also posted on the

social media channels of GSTN.

Our webinars and quick videos are

also being followed on YouTube, we

have now more than 36,000

subscribers of GSTN YouTube

channel. We thank our partners for

enabling our efforts all the way.

Rajeev Agarwal

SVP - OCB

Following webinars were conducted in this

month:

1. Resolution of Issues in Refund of IGST on

export of goods

2. New Features in Form GSTR3B

Recording of the webinars is available on the

GSTN YouTube channel.

(https://www.youtube.com/c/goodsandservicest

axnetwork)

The webinars can also be accessed through the

MyGov portal and presentation used in webinars

can be accessed through the Knowledge

Management System of NeGD. For the Webinar

Video recording:

Log-in/Register on> https://lms.negd.in

Webinars (February 2018)

OCB_VOL 1_ISSUE 11_FEB 2

NEW FUNCTIONALITIES ON GST PORTAL (Feb 2018)

Facility to furnish Letter of Undertaking (LUT) for

Export of goods or services has been enabled on

GST Portal.

( Refer Rule 96A of the CGST Rules, 2017)

An Offline facility for declaration of ITC Reversal/

Payment of tax on inputs held in stock or in semi-finished

goods or in finished goods and capital goods, under sub-

section (4) of section 18, of the CGST Act, 2017, has been

provided to taxpayers ( who opts to pay tax under

Section 10 or where goods or services both supplied by

him becomes wholly exempt), on GST Portal ( refer Rule

44(4) of the CGST Rules, 2017).

[Cite your source here.]

Facility to apply for Refund by any specialized

agency of UN or any Multilateral Financial

Institution and Organizations, Consulate or

Embassy of Foreign Countries etc. has been

enabled on GST Portal ( Refer refer Rule 95(1) of

the CGST Rules, 2017).

[Cite your source here.]

A field for providing “Reason for Issuing Note” was

available in Credit/Debit note table, in Form GSTR 1,

which was a mandatory field, has now been removed

from Form GSTR 1. As per current implementation, Cess

field/column is available in Table 6B and Table 6C of

GSTR-1 and Table 4 of GSTR-1A.

[Cite your source here.] Feature for applying for extension of Period of

registration for another 90 days ( after first 90 days

of registration, as per proviso to Section 27(1) of

the CGST Act, 2017), has been provided to Casual

and Non Resident Taxpayer, on the GST Portal.

[Cite your source here.]

Search results of Pre-login Search Taxpayer has been

modified to show last 10 Returns Transaction Status to

be displayed

[Cite your source here.]

Feature for applying for cancellation of voluntary

registration, before one year, has been provided

on the GST Portal ( as per amendment made in Rule

20, of the CGST Rules, 2017, by Notification No.

3/2018-Central Tax, dated 23-1-2018).

[Cite your source here.]

Facility to claim Refund on account of Assessment/

Provisional Assessment/ Appeal/ Other order has been

enabled on GST Portal for the taxpayers.

[Cite your source here.]

Features in Form GST ITC-04 filing has been enhanced, to

allow multiple entries of items in a single challan.

[Cite your source here.]

Filing of GSTR 3B Return made further simple and user friendly.

OCB_VOL 1_ISSUE 11_FEB 3

REFRESHER TRAINING SESSIONS

On 19 Feb 2018, half day session was conducted through video conferencing for helpdesk executives. Video

conferencing was done with officials from CBEC and Helpdesk on 22nd and 23rd Feb 2018 as well. Participants were

invited in small batches according to zonal offices so that session can be made interactive. The VC will be initiated from

Centre of Excellence, NACIN, NBCC Plaza, New Delhi.

Following topics were covered through these sessions:

Quick recap of the Filing Dates for all kinds of taxpayers

Explaining the Quarter filing return option for GSTR-1 for Normal taxpayers

Overview of GSTR 3B

Common Issues Faced by taxpayers

Viewing and Tracking Status of a Filed Return

Viewing the status of return filing of a taxpayer

ITC Utilization Rules and Ledger

Overview of GSTR- 1 and Offline Tool

View of Inward Supplies Return - GSTR-2A

Transition Form 2

Filing of Statement of ITC, cash and tax liability due to transfer of business

Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a

business under sub-section (3) of section 18

Details of goods/capital goods sent to job worker and received back

OCB_VOL 1_ISSUE 11_FEB 4

TRAINING OF STAKEHOLDERS

Interactive Session on E-Way Bill at FICCI. Sh. Prakash Kumar and Sh. Rajeev Agarwal represented GSTN on 6th Feb 2018 at

New Delhi. The participants were given an overview about E-Way Bill and their

queries were answered.

National e-governance Conference at Hyderabad Department of Administrative Reforms & Public Grievances (DARPG), Ministry of

Personnel, Public Grievances & Pensions, Government of India and Ministry of

Electronics & Information Technology (MeitY), Government of India in association

with Government of Telangana organized the 21st National Conference on e-

Governance on 26th & 27th February 2018 at Hyderabad, Telangana

A “Hall of Fame” for showcasing various initiatives of the State/Center was put up

during the conference. GSTN was considered for putting two stalls with 3X3 space

wherein we showcased statistics related to GST Project.

Seminar on E-Way Bill by FIEO Sh. Pankaj Arora and Sh. Syam Kumar represented GSTN at the seminar on E-way

bill on 9 Feb 2018.

E Governance Summit at Indore Sh. Prakash Kumar and Sh. Bijesh Babu attended the event on 23rd Feb 2018, which

was organized by Indian Express. The 23rd edition of Express Technology Sabha had

a discussion around the following topics:

Real Time Governance

Building better cyber security framework

Radically transform governance using Emerging Technology

New functionalities on GST Portal at CII, Gurugram

On 23rd Feb 2018, Sh. Rajeev Agarwal and Sh. Pankaj Arora briefed the stakeholders

about all the new functionalities released on GST Portal till date.

In the month of

February, User

Manual and FAQs

of following

topics have been

made available in

help section on

the GST Portal:

ITC 01

ITC04

GSTR3B

AF08

RFD 10

RFD 11

Updates about Help Section

OCB_VOL 1_ISSUE 11_FEB 5

TROUBLE SHOOTING TIPS

S. No. Query Resolution

1

Taxpayer has paid all liability along with late fees and interest, but is unable to file Form GSTR 3B due to system error. Will he/she have to pay more late fees?

If after submit, return is filed late, then in that case late fee is payable from date of submit to date of filing. Such late fee is auto-populated to next month's return as current month's liability has already been finalized.

2

Supply to SEZ with payment of IGST shown under taxable supply column instead of zero rated column in GSTR 3B. While applying refund of IGST paid, system displays error that you can't claim more than what you mentioned in zero rated column in 3B. What is the solution?

All zero rated supplies are to be reported in 3.1(b) of GSTR-3B.

3

For GSTR-1, new version of offline utility is downloaded. At the time of uploading of JSON file. System is prompting "File Could not be uploaded download the latest version”.

Taxpayer should ensure JSON payload is from the latest JSON template or generated from new version of utility. Taxpayer can also download JSON schema of latest version from the link: http://developer.gstsystem.co.in/apiportal/t

axpayer/returns. If you face any other issue, kindly log a new ticket along with the screenshot of the error visible to you. Also, please mention date and time - when this issue occurred.

4

Migrated taxpayers were unable login on their GSTN account and "system error" occurred. But they were able to login earlier and also filed returns previously.

Taxpayer has changed primary Authorized Signatory email that’s the reason his user id has got deleted. Taxpayer needs to create new user id with the token sent on updated email id and mobile no. Taxpayer will be able to login once new user id is created.

5

Taxpayers are unable to file GSTR-3B for the month of January; they are receiving error- “Please file previous return first”. Though they have filed already.

Taxpayer has already filed for Jan month yesterday and his previous months were also filed earlier. Please log ticket and share GSTIN in case still getting same error.

OCB_VOL 1_ISSUE 11_FEB 6

GSTN Flyer for National E-Goverance Conference, Hyderabad

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