09/09/2022
CBIC issues guidelines for filing/revising TRAN-1/TRAN-2

As per the directions of Hon'ble Supreme Court, the facility for filingTRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the common portal by an aggrieved registered assesses will be made available by GSTN during the period from 01.10.2022 to 30.11.2022. To ensure uniformity in implementation of the directions of Hon'ble Supreme Court, the CBIC has issued guidelines for the applicants for filing TRAN-1/TRAN-2 or revising earlier filed TRAN-1/TRAN-2.

The applicant shall at the time of filing or revising the declaration in FORM GST TRAN-1/TRAN-2, also upload pdf copy of a declaration on the common portal. The applicant is also required to submit a self-certified copy to the jurisdictional tax officer within 7 days of filing of declaration in FORM TRAN-1/TRAN-2 on the common portal.

02/09/2022
Changes in Table 4 of GSTR 3B - Reporting of ITC availment, reversal and Ineligible ITC

• 1. The Government vide Notification No. 14/2022 - Central Tax dated 05th July 2022 has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to correctly report information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B.
• 2. The Notified changes of Table 4 of GSTR-3B have been incorporated in GSTR-3B and are available on GST Portal since 01.09.2022. The taxpayers are advised to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table 4 of GSTR-3B at GST Portal for the GSTR-3B to be filed for the period August 2022 onwards.

02/08/2022
Introducing Single Click Nil Filing of GSTR-1

Single click Nil filing of GSTR-1 has been introduced on the GSTN portal to improve the user experience and performance of GSTR-1/IFF filing. Taxpayers can now file NIL GSTR-1 return by simply ticking the checkbox File NIL GSTR-1 available at GSTR-1 dashboard.