Recent Procedural Developments Under GST LawS. Swaminathan

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The Tax Publishers GST--Recent changes Recent Procedural Developments Under GST Law S. Swaminathan The learned author seeks to make an overview of the recent procedural changes made under the GST law. 1. Introduction In the 48th Meeting, the GST Council had made various recommendations in respect of procedural aspects under the GST law. Some of the recommendations were as under: (i) Prescribing the procedure for varification of ITC difference as per GSTR-2A and GSTR-3B (ii) Relaxation from furnishing of certified copy of the order appealed against (iii) Propotionate reversal of ITC on account of non-payment of consideration to supplier (iv) Biometric-based Aadhar authentication (v) Capturing of PAN-linked mobile number and e-mail id for registration (vii) Manner of prescribing procedure for intimating of difference between liability reported in GSTR-1 and those reflected I in Form GSTR-3B. (viii) Manner of granting refund to unregistered persons Now the above proposals have been incorporated in the GST regime by making suitable amendments in the CGST Rules. In addition to above, some Circulars have also been issued clarifying the some contemporary issues. These are being discussed in this write-up. 2. Auto-population of mobile number and e-mail address linked to Permanent Account Number for taking registration Hitherto, at the time of making application for registration, the applicant was required to declare his mobile number and e-mail id. There was no restriction that such mobile number and e-mail id should belong to the applicant himself. Consequently, the taxpayers used to provide e-mail id and mobile number of his tax consultant and Chartered Accountant at the time of taking registration. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Recent changes

Recent Procedural Developments Under GST Law

S. Swaminathan

The learned author seeks to make an overview of the recent procedural changes made under the GST law.

1. Introduction

In the 48th Meeting, the GST Council had made various recommendations in respect of procedural aspects under the GST law. Some of the recommendations were as under:

(i) Prescribing the procedure for varification of ITC difference as per GSTR-2A and GSTR-3B

(ii) Relaxation from furnishing of certified copy of the order appealed against

(iii) Propotionate reversal of ITC on account of non-payment of consideration to supplier

(iv) Biometric-based Aadhar authentication

(v) Capturing of PAN-linked mobile number and e-mail id for registration

(vii) Manner of prescribing procedure for intimating of difference between liability reported in GSTR-1 and those reflected I in Form GSTR-3B.

(viii) Manner of granting refund to unregistered persons

Now the above proposals have been incorporated in the GST regime by making suitable amendments in the CGST Rules. In addition to above, some Circulars have also been issued clarifying the some contemporary issues.

These are being discussed in this write-up.

2. Auto-population of mobile number and e-mail address linked to Permanent Account Number for taking registration

Hitherto, at the time of making application for registration, the applicant was required to declare his mobile number and e-mail id. There was no restriction that such mobile number and e-mail id should belong to the applicant himself. Consequently, the taxpayers used to provide e-mail id and mobile number of his tax consultant and Chartered Accountant at the time of taking registration.