1. The geocoding functionality for the “Additional Place of Business” address is now active across all States and Union Territories. This builds upon the geocoding functionality earlier implemented for the principal place of business, operational since February 2023.
2. To date, over 2.05 crore addresses have been geocoded for both principal and additional places of business by GSTN. Moreover, since March 2022, all new addresses are geocoded at the point of registration, ensuring consistent accuracy and standardisation from the beginning.
3. Here is a brief guide on how to utilize this feature:

Access: Login using your GST Credentials –Navigate to Services>>Registration>>Geocoding Business Addresses tab on the FO portal to find this functionality.

Usage: The system will display a system-generated geocoded address. You have the option to accept this or modify it as needed. If a system-generated address is not available, you can input the geocoded address directly.

Viewing: Saved geocoded address details can be found under the “Geocoded Places of Business” tab. After logging in, go to My Profile >> Geocoded Places of Business.

One-time Submission: This is a one-time activity, and post-submission, address revisions are not permitted. Taxpayers who have already geocoded their addresses through new registration or core amendment would not be required to do this as on the GST portal their address will be shown as geocoded. Remember, changes to the address on your registration certificate can only be made through the core amendment process. This geocoding feature will not affect previously saved addresses.

Eligibility: This feature is accessible to normal, composition, SEZ units, SEZ developers, ISD and casual taxpayers whether they are active, canceled, or suspended.

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Time limit of 30 days for reporting of invoices from date of invoice is imposed on e-invoice portals and is applicable for taxpayers with AATO greater than or equal to 100 crores from 1st November 2023.

It is to update you that it has been decided by the GST Authority to impose a time limit of 30 days for reporting of invoices from date of invoice, on e-invoice portals. This time limit is applicable for taxpayers with AATO greater than or equal to 100 crores. Hence, the taxpayers in this category will not be allowed to report invoices older than 30 days on the date of reporting.

Please note that this restriction will apply to the all-document types for which IRNs are to be generated. Thus, the Credit / Debit note will also have to be reported within 30 days of issue from date of issue. For example, if an invoice has a date of Nov. 1, 2023, it cannot be reported after Nov. 30, 2023.

This validation will come into effect from 1st Nov, 2023.

2-Factor Authentication for all taxpayers with AATO above Rs 20 Cr is mandatory from 1st November 2023.

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As per the Notification No. 78/2020 dated 15th Oct 2020, the taxpayers, having Aggregate Annual Turn Over (AATO) above Rs 5 Crore, shall use atleast 6-digit HSN code in the e-Invoices and e-Waybills and other taxpayers shall use atleast 4-digit HSN code in E-Invoices and E-Way Bills.

Most of the taxpayers are already following this, other taxpayers are requested to adapt to the change and comply by the due date. This will be made Mandatory from 1st October 2023 in e-Waybill and e-Invoice Systems.

For official Notification: – 

https://docs.ewaybillgst.gov.in/Documents/notfctn-78.pdf

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1.Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters, shall be placed for biometric-based Aadhaar authentication and taking photograph(s) of the applicant.

2.Pilot for implementation of the above change is ready and the functionality is ready for roll out by GSTN portal. This functionality is being launched in Puducherry from 30th August, 2023 in the pilot phase. After submission of application in Form GST REG-01 and before generation of ARN, the applicant will either get the message for visiting GST Suvidha Kendra (GSK) or a link on the declared Mobile and Email ID; as may be applicable at TRN stage, based on identification by common portal so that registration process may be completed.

3. Those applicants who get the link on Mobile & Email ID for Aadhaar Authentication, they can proceed for completing their application as per existing implementation.

4.However, those applicants who get message for visiting GSK, will be required to visit at the designated GSK as conveyed on Mobile/Email and get biometric authentication for all required persons as per the GST Application Form REG-01. The applicants are requested to visit GSK before the TRN expiry date as detailed in Email for Biometric-based Aadhaar Authentication process. In this case, Application Reference Number (ARN) will be generated only after the completion of Biometric-based Aadhaar Authentication process

5.The days of operation of GSK would be as advised by the administration in your state.

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1.As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.

2.This scheme will be implemented from 1st September, 2023 initially in the States of Gujarat, Assam, Haryana and UTs of Puducherry and Daman & Diu and Dadra & Nagar Haveli, as per the policy decision of the Government.

3.Mobile Application and Web Portal:

  • The mobile application is available for download on both iOS and Android platforms and links are given below.

  a. Android Link: https://play.google.com/store/apps/details?id=com.gstn.msma

  b. iOS Link:
https://apps.apple.com/in/app/mera-bill-mera-adhikaar/id6450875616

  c. The web portal can be accessed at:
https://web.merabill.gst.gov.in

4.User Manual: For ease of use and to guide taxpayers through the process of participating in the scheme via the mobile application or web portal, a detailed user manual is available at the link below for your reference:

  •User Manual Download Link:
       https://tutorial.gst.gov.in/downloads/news/mbma_user_manual_18_august_2023_final.pdf

5.Please ensure that you download the mobile application only from the Google Play store and Apple App store and access the web portal through the official link provided above to avoid any spurious application of a fraudulent entity.

6.Please refer to the Policy Document for MBMA related policy matters with reference to broad guidelines for its implementation.

WHAT IS MERA BILL MERA ADHIKAAR SCHEME

The Government of India, in association with State Governments, is launching an ‘Invoice incentive Scheme’ by the name ‘Mera Bill Mera Adhikaar’ to encourage the culture of customers asking for invoices/bills for all purchases.

The objective of the scheme is to bring a cultural and behavioural change in the general public to ‘Ask for a Bill’ as their right and entitlement.

The details of the Scheme are as under:

• The Scheme will be launched on 1^st September, 2023.
• This scheme will initially be launched as a pilot in the States of Assam, Gujarat & Haryana and UTs of Puducherry, Dadra Nagar Haveli and Daman & Diu.
• All B2C invoices issued by GST registered suppliers (registered in the States of Assam, Gujarat & Haryana and UTs of Puducherry, Dadra Nagar Haveli and Daman & Diu) to consumers will be eligible for the scheme. Minimum value for invoices to be considered for a lucky draw has been kept at Rs. 200.
• Invoices can be uploaded on Mobile Application ‘Mera Bill Mera Adhikaar’ available on IOS and Android as well as on web portal ‘web.merabill.gst.gov.in’
• All residents of India will be eligible to participate in this Scheme irrespective of their State/UT. Maximum 25 invoices can be uploaded by an individual on App/web portal in a month to be considered for lucky draw.
• For each uploaded invoice an Acknowledgement Reference Number (ARN) will be generated which will be used for the draw of prizes.
• Winning invoices will be picked by a method of random draw at regular intervals (monthly/quarterly).
• Periodicity of draw and prize structure:

• All B2C invoices issued during the previous month which have been uploaded on the application by 5th of the next month will be eligible for the monthly draw.
• For Bumper prize, a quarterly draw will be conducted for all invoices uploaded in the last 03 months (till 5th of the month of the bumper draw) will be considered.
• At the time of uploading the invoice, the participants would be required to provide the following details:

• Duplicate uploads and invoices with inactive or fake GSTIN will be rejected by the system.
• Alert/Notification to the winners will be made through SMS/push Notification on the app/web portal only.
• Winning person will be requested to provide some additional information like PAN number, Aadhar Card, Bank Account Details, etc, through the app/web portal, within a period of 30 days from such date of informing them (date of SMS/App/Web Portal Notification), for enabling transfer of the winning prize to them through the said bank account.
• This Pilot Scheme will run for a period of 12 months.

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GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

You can access and download the PDF document by clicking on the link below:

1.E-Invoice Glossary: https://tutorial.gst.gov.in/downloads/news/pamphlet_e_invoicing_glossary_updated_17_08_2023_approved_final.pdf

2.Step by Step Guide: https://tutorial.gst.gov.in/downloads/news/pamphlet_e_invoice_overview_updated_on_17_08_2023_approved_final.pdf

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Clarifications with reference to GST levy related to the following items are being issued through this circular:

i. Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion;
ii. Fish Soluble Paste;
iii. Desiccated coconut;
iv. Biomass briquettes;
v. Imitation zari thread or yarn known by any name in trade parlance;
vi. Supply of raw cotton by agriculturist to cooperatives;
vii. Plates, cups made from areca leaves
viii. Goods falling under HSN heading 9021

Applicability of GST on un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion:

In the 48th meeting of the GST Council, it was clarified that the snack pellets (such as ‘fryums’), which are manufactured through the process of extrusion, are appropriately classifiable under tariff item 1905 90 30, which covers goods with description ‘Extruded or expanded products, savoury or salted’, and thereby attract GST at the rate of 18% vide S. No. 16 of Schedule-III of notification no. 1/2017-Central Tax (Rate), dated the 28th June, 2017.

In view of the recommendation of the GST Council in the 50th meeting, supply of uncooked/ un-fried extruded snack pellets, by whatever name called, falling under CTH 1905 will attract GST rate of 5% vide S. No. 99B of Schedule I of notification no. 1/2017-Central Tax (Rate), dated the 28th June, 2017 with effect from 27th July,2023. Extruded snack pellets in ready- to-eat form will continue to attract 18% GST under S. No. 16 of Schedule III of notification no. 1/2017-Central Tax (Rate), dated the 28th June, 2017.

Further, in view of the prevailing genuine doubts regarding the applicability of GST rate on the un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, the issue for past period upto 27.7.2023 is hereby regularized on “as is” basis.

Applicability of GST on Fish Soluble Paste:

Fish soluble paste attracted 18% under the residual entry S No. 453 of Schedule III of notification no. 1/2017-Central Tax (Rate), dated the 28th June, 2017. As per recommendation of the GST Council, GST on fish soluble paste, falling under CTH 2309, has been reduced to 5%. Accordingly, the rate has been notified vide S. No. 108A with effect from 27th July,2023.

Further, in view of the prevailing genuine doubts regarding the applicability of GST rate on fish soluble paste, the issue for past period upto 27.7.2023 is hereby regularized on “as is” basis.

Desiccated coconut- Regularisation of the issue for past period from 01.07.2017 up
to and inclusive of 27.07.2017:

As per recommendation of the GST Council, in view of the prevailing genuine interpretational issues regarding the applicability of GST rate on the desiccated coconut, falling under CTH 0801, the issue for past period from 01.07.2017 up to and inclusive of 27.07.2017 is hereby regularized on “as is” basis

Biomass briquettes- Regularisation of the issue for past period from 01.07.2017 up
to and inclusive of 12.10.2017:

As per recommendation of the GST Council, in view of the prevailing genuine interpretational issues regarding the applicability of GST rate on the Biomass briquettes, falling under any chapter, the issue for past period from 01.07.2017 up to and inclusive of 12.10.2017 is hereby regularized on “as is” basis.

Supply of raw cotton by agriculturist to cooperatives

As per recommendation of the GST Council, it is hereby clarified that supply of raw cotton, including kala cotton, from agriculturists to cooperatives is a taxable supply and such supply of raw cotton by agriculturist to the cooperatives (being a registered person) attracts 5% GST on reverse charge basis under notification no. 43/2017 Central Tax (Rate) dated 14th November, 2017.

In view of prevailing genuine doubts, the issue for the past periods prior to issue of this clarification is hereby regularized on “as is basis”.

GST rate on Imitation Zari thread or yarn known by any name in trade parlance:

In the 15th Council meeting, the Council agreed to tax embroidery or zari articles i.e., imi, zari, kasab, saima, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai at the rate of 5%. Based on the recommendation of the 28th GST Council, it was clarified that imitation zari thread or yarn known as “Kasab” or by any other name in trade parlance, would attract a uniform GST rate of 12% under tariff heading 5605.

As per the recommendation of the GST Council in its 50th meeting, GST on imitation zari thread or yarn known by any name in trade parlance has been reduced from 12% to 5%. Accordingly, the rate has been notified vide S. No. 218AA with effect from 27th July,2023.

In view of the confusion in the trade regarding the applicability of GST rate on these products, the issue for past period upto 27.7.2023 is hereby regularized on “as is” basis.

Plates, cups made from areca leaves

As per the recommendation of the GST Council, issues relating to GST on plates and cups made from areca leaves are hereby regularized on “as is basis” for the period prior to 01.10.2019.

GST rate on goods falling under HSN 9021

Representations have been received seeking clarification regarding the GST rates applicable on trauma, spine and arthroplasty implants falling under HSN heading 9021 for the period before 18.07.2022 stating that there are interpretational issues due to the duality of rates on similar items leading to ambiguity. The issue has arisen as prior to 18.07.2022 there existed two rates on the goods falling under HSN heading 9021 as per S. No. 257 of schedule I and S. No. 221 of schedule II of notification no. 01/2017-CT (Rate) dated 28.06.2017.

The issue was examined by GST Council in its 47th meeting and as per its recommendations, a single uniform rate of 5% was prescribed for such goods (except hearing aid, which continued to attract Nil under S.N. 142 of 02/2017-CT(Rate)) falling under HSN heading 9021 with effect from 18.07.2022.

As per recommendations of the GST council in its 50th Meeting, it is hereby clarified that the GST rate on all such goods falling under heading 9021 would attract a GST rate of 5% and in view of prevailing genuine doubts, the issue for the past periods is hereby regularized on “as is basis”. However, it is clarified that no refunds will be granted in cases where GST has already been paid at higher rate of 12%.

It is further clarified that no refunds will be granted where GST has already been paid in
any of the above cases.

SOURCE:-Circular No. 200/12/2023-GST DATED 01.08.2023

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