Overview of the New GST Rules

In accordance with Notification 12/2024, the Central Government has announced several amendments that took effect on February 11, 2025. These updates are crucial for anyone engaging in GST processes, whether for business registration, filing returns, or generating e-way bills.

Key Updates and Their Implications

The specific areas of change include:

GST Registration Processes

E-way Bill Requirements

GST Returns and Liability Adjustments

Changes in GST Registration Processes

Previously, businesses had two options for GST registration: through Aadhaar authentication or without it. Here’s how the changes impact the process:

Aadhaar Authentication Requirement:

If you opt for Aadhaar authentication, your application will be subject to a risk assessment based on your data parameters. If deemed high risk, a physical verification may be needed.

Non-Aadhaar Authentication:

Starting from February 11, 2025, if you choose to register without Aadhaar authentication, your application will not be submitted until you’ve completed a physical verification process. This verification involves providing documentation that must be validated in person, including:

1) Photographs

2) Proof of identity

3) Relevant business documents like rental agreements or utility bills

Verification Centers:

The government has established facilitation centers where applicants can physically complete their verification, streamlining the registration process for everyone involved.

E-way Bill for Unregistered Persons

A noteworthy change is the introduction of e-way bill regulations for unregistered persons:

Eligibility to Generate E-way Bills:

Starting February 11, 2025, unregistered individuals can generate e-way bills, making it easier for them to engage in the supply of goods while complying with transportation requirements.

To create an e-way bill, unregistered individuals must enroll through a new form, ER-03. This enrollment requires submitting personal details such as PAN.

Unique Enrollment Number:

Upon successful enrollment, individuals will receive a unique enrollment number that is necessary for all future e-way bill transactions.

Amendments to GST Returns

Along with changes in registration and e-way bills, revisions to the GST return process are also significant:

New Table in GSTR-3B:

A revised table in the GST return form GSTR-3B has been introduced to allow businesses to adjust negative tax liabilities. This adjustment mechanism is critical for businesses observing fluctuations in sales and returns, ensuring accurate tax payable.

Functional Implementation:

While provisions for this adjustment were previously offered, their functional implementation is set to take place post February 11, 2025. This new structure allows businesses to accurately report their financial status and reduces the complications arising from excess returns over sales.

Conclusion

These amendments are not just regulatory updates but also signify a move towards simplifying compliance for businesses across India. Both business owners and professionals need to understand these changes to efficiently manage their registrations, returns, and billings. As the GST landscape evolves, staying informed about these rules will enhance operational efficiency and compliance.

For more detailed guidance on GST compliance and related queries, consider joining specialized courses or visiting official resources. Don’t miss out on staying updated with any future changes or insights!

Stay informed and compliant. If you found this information useful, share it with fellow business owners and subscribe for the latest updates on GST regulations!

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Also read our other related articles– https://gstplatform.com/union-budget-2025-major-changes-in-tcs-and-tds-provisions-for-businesses-in-india/

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Table 14(a) —->> Details of the supplies made through e-commerce operators on which ecommerce operators are liable to collect tax under section 52 of the Act [Supplier to report]

The GSTIN wise summary of the supplies made through ECO on which ECO is liable to collect tax at sources (TCS) and liability on which has already been reported in any table 4 to 10 of GSTR-1, shall be reported by the supplier in this section. No taxable value or tax liabilities will be auto-populated from this table to GSTR-3B. Amendments to this section shall be reported in Table 14A(a).

Table 14(b) —->> Details of the supplies made through e-commerce operators on which ecommerce operators are liable to pay tax u/s 9(5) [Supplier to report]

The summary details of the supplies made through ECO on which ECO is liable to pay tax u/s 9(5) is to be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. This is to be reported net of credit / debit note (if any). Such values will be auto-populated to Table 3.1.1(ii) of GSTR-3B. Amendments to this section shall be reported in Table 14A(b).

Table 15 —->> Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [E-Commerce operator to report]

Eco shall report the supplies on which they are liable to pay tax u/s 9(5) in Table 15. Such supplies shall not be reported anywhere else in GSTR-1/IFF. There are four categories in which supplies will be reported.

> Registered Supplier and Registered Recipient (B2B) – In this section the details of such supplies where both the supplier and receiver of supplies are registered person, is to be reported by ECOs at invoice level. This will be available in IFF also. Debit Note / credit note (if any) is to be reported in Table 9B.

> Registered Supplier and Unregistered Recipient (B2C) – In this section the supplier level details along with POS and rate wise detail of the supplies related to the transaction where the supply is being made from a registered supplier to unregistered recipient need to be reported by e-commerce operator. This will not be available in IFF. This is to be reported net of credit / debit note (if any).

> Unregistered Supplier and Registered Recipient (URP2B) – In this section the document level details of the supplies made from unregistered supplier to registered recipient through ECO needs to be reported by the e-commerce operator. The detail to furnish will include the document detail and GSTIN of recipient. This will be available in IFF also. Debit Note / credit note (if any) is to be reported in Table 9B.

> Unregistered Supplier and Unregistered Recipient (URP2C) – In this section the POS and rate wise detail of the supplies from an unregistered supplier to unregistered recipient through ECO is to be reported by the e-commerce operator. This will be not be available in IFF. This is to be reported net of credit / debit note (if any).

The values reported under table 15 shall be auto-populated in Table 3.1.1(i) of corresponding GSTR-3B and such liabilities is to be paid by the ECOs in GSTR-3B in cash. Amendments are to be reported in Table 15A(I) (for registered recipient) & 15A(II) (for unregistered recipient) respectively.

These tables have now been made live on the GST common portal and will be available in GSTR-1/IFF from the tax period January’24 onwards.

Also read our other related articles:

https://gstplatform.com/new-feature-on-gst-portal-form-gst-drc-01c/

https://gstplatform.com/e-invoice-applicability-whether-penalty-is-rightfully-levied/

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1. What is Form GSTR-4 Annual Return: – With effect from 1^st April, 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on annual basis, for each financial year. 

2. Who are required to file Form GSTR-4 Annual Return: All registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 Annual Return, annually.  

3. Who can file NIL Form GSTR-4 Annual Return: Nil Form GSTR-4 Annual Return can be filed for the financial year, if you have, for all applicable quarters of the year,: 

   • NOT made any outward supply 

   • NOT received any goods/services

   • Have NO other liability to report

   • Have filed all Form CMP-08 as Nil

4. Due date of Filing: The due date for filing Form GSTR-4 Annual Return is 30^th of the month succeeding the financial year or as extended by Government, from time to time. For FY 2019-20, it has to be filed by 31/08/2020.

5. Filing Form GSTR-4 Annual return: Logon to your dashboard, click on Services > Returns > Annual Return >Select FY>Search>GSTR 4> FILE THE RETURN.

6. Some important Points:

   • Form GSTR 4 can be filed only if, all applicable quarterly statements in Form CMP 08 of that financial year, have been filed.

   • Form GSTR-4 Annual Return, once filed, can’t be revised

   • After successfully filing, ARN will be generated and intimated through email and SMS

   • Currently only the online filing has been enabled on the portal. Shortly, offline tool to file Form GSTR-4 Annual Return will also be made available.

7. How it is different from Form GSTR-4 Quarterly Return: Please note that this Form GSTR-4 Annual Return is different from the Form GSTR-4 Quarterly Return, which was required to be filed on a quarterly basis. 

   1. Form GSTR-4 Quarterly Return is applicable up to tax period ending on 31^st March, 2019, for composition taxpayers. 

   2. For tax periods till the quarter ending March, 2019, Composition Taxpayers are required to file Form GSTR-4 Quarterly Return (which is also available on the GST portal), on quarterly basis. Whereas from 01.04.2019, composition taxpayers are required to file Form GST CMP 08, on quarterly basis.

Read Also : E-CAMPAIGN BY CBDT TILL 31.07.2020

Read Also : GST pending registration approval.

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CBIC in a recent circular has laid down the special procedure to be followed against the non filers of GST returns.This also includes Recovery in GST if GSTR3B has not bee filed by you as per the provisions of the CGST Act.

To improve the compliance and increase revenue collection , dealers will be compelled to file Gstr3b by following the procedure.

If your return in Form Gstr3B is not filed even after the issue of order in GST ASMT 13 , recovery proceedings against you will be initiated.

Standard Operating Procedure detailed the steps to be taken for filing of GSTR3B.

Read Here : SOP for Non filers of GSTR3B

RECOVERY IN GST

As per the provisions of Gst Act , recovery proceeding will be initiated u/s 78 of CGST Act.

If amount mentioned in order passed under this act is not paid within 3 months section 78 will be levied.

To protect the revenue recovery can be done in the following ways as per section 79.

• Amount payable to you by officer can be deducted for the recovery.

• Recovery can be made by selling your goods which are under control of officer.

• If you have receivables , recovery can be made by that person from your dues for the defaulted amount.

• Recovery can also be made through selling pf movable or immovable property of such person who has defaulted.

• Recovery through collector of the address of the residence or business place of defaulted can also be made. For this certificate will be issued by the officer to the concerned collector of the area.

• Magisterial recovery can also be initiated against the person who is in default.

PROVISIONAL ATTACHMENT OF PROPERTY

Section 83 says that in order to protect the interest of revenue if it is necessary to do so, your assets of business, bank accounts may be attached in pursuance of writing order.

Any such attachment of any property or assets shall cease after the expiry of one year from date of attachment.

Read Also : GST REGISTRATION LIMIT

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The Central Board of Indirect Taxes and Customes has issued five notifications for due date extension in the State of Jammu and Kashmir . To download the notification Click Here

Notification for Date Extension

Watch the Full Video Click Here

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