Ampliación del umbral para facturas electrónicas | Automatización de declaraciones de GST | Plazo para la fiscalización de GST y otras actualizaciones de GST

The GST Department and CBIC keeps on issuing various notifications, circulars and instructions on small and big matters for ease of industries. Similarly, various updates are also made on GST portal to make the GST portal more automated and integrated with other portals.

Here is a gist of certain notifications, circulars, instructions or advisories issued by CBIC and GST Department in last sometime:

1. Reduction in threshold limit of e-invoice upto INR 5 Crores

• So far, e-invoice is required to be generated by any person whose aggregate turnover exceeds INR 10 Crores during any preceding Financial year from 2017-18.
• With an objective to expand base of e-invoice, GST Authority has reduced the threshold limit for e-invoice upto INR 5 Crores with effect from 1st August, 2023 vide notification No. 10/2023 dated 10th May, 2023.
• With effect from 1st August, 2023, every registered person who is having aggregate turnover exceeding INR 5 Crores during any preceding year from 2017-18 onwards, is required to generate e-invoice against following transactions:
  • Tax Invoice, Debit Note and Credit Note issued to registered person
  • Export Invoice

• However, e-invoice is not applicable on following type of registered person:
  • Insurance Company
  • Banking Company or a financial Institutions 
  • SEZ Units 
  • Government Department and Local Authorities 
  • Goods Transport Agency.

2. Time barring of Scrutiny of GST Returns of Delhi taxpayers for the FY 2017-18, 2018-19 & 2019-20.

• Section 73 of CGST Act, 2017 provides for scrutiny of GST returns in following cases:
  • Tax has not been paid; or 
  • Tax has been short-paid; or
  • ITC has been wrongly availed or utilized; or
  • Erroneous refund has been claimed

For reasons other than fraud or any wilful mis-statement or suppression of facts to evade taxes.

• As per Section 73(10) of CGST Act, proper officer is required to issue order under section 73(9) of CGST act within 3 years from due date of filing of annual return of relevant financial year.

• CBIC has extended the time limit for issuance of order under section 73(9) of CGST Act vide notification No. notification No. 9/2023 Central Tax dated 31.03.2023 in following manner:

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• In compliance with the above-mentioned notification, Department of Trades and Taxes, Delhi has issued a circular No. F.3/432/GST/Policy/2022/582-89 dated 8th May, 2023 to specify that entire process of scrutiny takes around 5 to 6 months. 

• Therefore, instructions has been issued to all jurisdictional officers to issue the notice in such a manner that order u/s 73(9) of CGST Act can be issued upto date notified by CBIC.

3. Automated Return Scrutiny Module for GST returns

• CBIC has given directions to roll out an Automated Return Scrutiny Module for GST returns at the earliest.
• In order to implement this non-intrusive means of compliance verification, CBIC has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers.  
• This module will enable the officers to carry out scrutiny of GST returns of Centre Administered Taxpayers.
• Such taxpayers shall be selected on the basis of data analytics and risks identified by the System.
• In the module, discrepancies on account of risks associated with a return are displayed to the tax officers. Tax officers shall follow the following process for communication with taxpayers:
  • Discrepancies shall be communicated in Form GST ASMT-10
  • Taxpayer shall file the reply in FORM GST ASMT-11;
  • Tax officer shall either the order of acceptance of reply in FORM ASMT-12 or shall issue the show cause notice or shall initiate the audit/investigation.
• Implementation of this Module has commenced with the scrutiny of GST returns for FY 2019-20 and the requisite data for the purpose has already been made available on the officers’ dashboard.

4. Validation of Bank Account Validation

• For the purpose of GST registration, taxpayers are required to provide details of bank account.
• So far, many taxpayers, specially fake firms, were providing incorrect Bank account details and uploading fake cheque copies on the GST portal. 
• In order to put an end to this practise, GST portal has integrated the functionality of validation of Bank account with GST portal. 
• This integration aims to verify and validate the accuracy of bank account details for all types of GST taxpayers.
• The bank account validation status can be seen under:
  • “Dashboard > My Profile > Bank Account Status tab”
• Tax Payers will also receive the bank account status details on registered email and mobile number immediately after the validation is performed for his declared bank account. Here are the types of bank account validation status:

• Success
• Failure
• Success with remark
• Pending for verification 

5. New facility to verify document Reference Number (RFN) mentioned on offline communications issued by State GST authorities

• The GST portal (“System”) generates various documents, such as notices/ orders, etc which are communicated to the taxpayer. Most such documents have a system-generated unique identifier DIN (Document Identification Number)/ RFN (Reference Number). 
• All portal-generated documents are traceable on the taxpayer's dashboard within the portal.
• However, a new feature allowing taxpayers to verify such documents using the auto-generated RFN is currently under development and will be provided shortly.
• Further, there are many notices or orders which are issued by the department in offline mode and no information is available about such document on GST portal.
• in order to enable the taxpayers to ascertain that an offline communication (i.e. one which is not system-generated) was indeed sent by the State GST tax officer or not, a new facility for Reference Number (RFN) generation by State tax officer and verification by taxpayer has been provided
• As per the latest GSTN advisory, state tax offices can generate a unique RFN for each physical correspondence sent to taxpayers. Taxpayers can verify this RFN on the GST portal, (both pre-login and post-login). The facility to verify RFN of System-generated documents, once deployed, shall also be available in a seamless manner using the same link.
• Taxpayer can verify the RFN on following path on portal:

“Services > User Services > Verify RFN 

• Si el RFN corresponde a una comunicación fuera de línea generada por un funcionario estatal de GST, se mostrarán los detalles asociados con el RFN válido. Se proporcionarán detalles limitados antes de iniciar sesión para fines de verificación, mientras que se ofrecerá información más detallada cuando el contribuyente inicie sesión y verifique el RFN mencionado en la comunicación fuera de línea que le fue emitida.
• Esta función es para correspondencia fuera de línea emitida por las autoridades estatales de GST. Para documentos emitidos por funcionarios del GST Central, puede utilizarse la función DIN de la CBIC.

6. Aplazamiento del límite de tiempo de 7 días para reportar facturas electrónicas antiguas

• El departamento de GST ha aplazado por tres meses el límite de tiempo de 7 días para reportar facturas electrónicas antiguas en los portales IRP de facturación electrónica. Además, el departamento aún debe anunciar la nueva fecha de implementación.

7. Prórroga de la fecha límite para ejercer la opción por parte de los GTA

• Según la entrada n.º 9(iii)(b) de la notificación n.º 11/2017-CGST (Tasas) del 28 de junio de 2017, un GTA tiene la opción de pagar el GST bajo el régimen de cargo directo. Sin embargo, el GTA debe ejercer esta opción presentando una declaración en el Anexo V antes del 15 de marzo del año financiero anterior.
• En consecuencia, la fecha límite para ejercer esta opción para el año fiscal 2023-24 es el 15 de marzo de 2023.
• La CBIC ha extendido dicha fecha límite al 31 de mayo de 2023 para el año fiscal 2023-24 mediante la notificación n.º 05/2023-Impuesto Central (Tasa) del 9 de mayo de 2023.
• La notificación también establece que un GTA que inicie un nuevo negocio o supere el umbral de registro durante cualquier año financiero, puede ejercer esta opción presentando una declaración en el Anexo V en la fecha posterior de las siguientes:
  • 45 días a partir de la fecha de solicitud de registro de GST; o
  • 1 mes a partir de la fecha de obtención del registro.