Guidelines for recovery proceedings under the provisions ofsection 79 ofthe CGST Act,2017

Section 75 ofthe CGST Act, 2017 (hereinafter referred to as "the Act") provides that notwithstanding anything contained in section 73 or section 74 ofthe Act, where any amount of self-assessed tax in accordance with the return fumished under section 39 remains unpaid, either wholly or partly, or any amount ofinterest payable on such tax remains unpaid, the same shall be recovered under the provisions ofsection 79. An explanation has been added to subsection (12) of section 75 vide section 114 of the Finance Act, 2021 with effect from 01.01.2022 to clarify that "self-assessed tax" shall include the tax payable in respect of outward supplies, the details of which have been fumished under section 37. but not included in the retum fumished under section 39.

STANDARD OPERATING PROCEDURE (SOP) FOR ATTACHEMENT /DETACHMENT OF BANK ACCOUNT by GST

1. It has been observed that certain demands are pending under the DVAT as well as GST against which neither any objection/appeal has been filed nor the dues are being paid by erring dealers. As soon as it comes to the notice of Ward/Proper Officer, notices for recovery are to be issued to the dealers in accordance with the provisions of the DVAT/GST Act and Rules made thereunder.

Advisory for Waiver Scheme under Section 128A

1.    Taxpayer’s attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024. The link for the

 said advisory is given here:

https://services.gst.gov.in/services/advisoryandreleases/read/564

2.    It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme.

Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A

 After successful implementation of Phase-I & Phase-II now Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period February 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12. However in initial period these validations have been kept in warning mode only, which means failing the validation will not be a blocker for filling of GSTR-1& 1A. To view the detailed advisory please click here

Thanking You,
Team GSTN

जनवरी 2025 से GSTR-1/ GSTR-1A भरना हुआ और कठिन, HSN कोड में दिखाई गयी value को GSTR -1 टेबल 12 से मैच करना होगा

 जनवरी 2025 से, GSTR-1/1A में HSN कोड रिपोर्टिंग का चरण- III लागू किया जाएगा।

1. एचएसएन कोड की मैनुअल प्रविष्टि की अनुमति नहीं दी जाएगी, करदाताओं को ड्रॉपडाउन से कोड का चयन करना आवश्यक है। 

2. रिपोर्ट को B2B और B2C आपूर्ति के लिए दो टैब में विभाजित किया जाएगा, प्रत्येक आपूर्ति मूल्यों और कर राशियों के लिए सत्यापन के अपने स्वयं के सेट के साथ होना जरुरी होगा । 

तालिका-12 के दोनों टैब के लिए आपूर्ति के मूल्यों और उसमें शामिल कर राशि के बारे में सत्यापन भी शुरू किया गया है।  

हालांकि प्रारंभिक अवधि में ये सत्यापन शुरू में चेतावनी के तौर पर होंगे जिसका अर्थ है कि विसंगतियां होने पर भी GSTR-1 फाइलिंग को अआप कर पाएंगे किन्तु आने वाले समय में जबकि ये कंपल्सरी हो जायेंगे तो आप कोई भी विसंगति होने पर GSTR-1& 1A फाइल नहीं कर पाएंगे।