GST

GST WEEKLY UPDATE :

1. GST refund issue & its resolution on GSTN portal:

Error Error
Error Messege Reason for Error solution
Code Category

Something seems to
have gone wrong
while processing
This error occurs in For quick resolution,
your request. Please
CM- case of an issue with kindly raise a ticket along
Application try again. If error
CSCS90 the application while with screenshot and time
Issue persists quote error
20 processing the request stamp of the error
number {0} when
of the taxpayer occurrence.
you contact
customer care for
quick resolution

This is not a technical

issue. Please contact your
Jurisdictional Tax Officer
to update the Jurisdiction
of your application so
that the LUT application
Such Error comes
can be filed successfully.
when the Hierarchy of
LU- Once the jurisdiction gets
Missing Hierarchy Jurisdiction of the
LUAS- LUT updated, kindly submit a
of Jurisdiction. taxpayer is not
9018 new LUT, without
updated in the master
referring to any draft LUT
data.
from - My Saved
Applications. If the issue
still persists, kindly raise
another ticket along with
screenshot of the
issue/error.

This is due to absence of

PAN-based DSC
Such Error comes
certificate inside the
LU- when DSC of the
DSC re-register dongle/USB attachment.
LUAS- LUT Taxpayer is not
issue. Kindly check the
9021 updated or registered
dongle/USB attachment
on our portal.
for a PAN-based DSC
certificate inside.

D. R. THAKKAR & CO.

CHARTERED ACCOUNTANTS
 GST
GST WEEKLY UPDATE :

Error Error
Error Messege Reason for Error solution
Code Category

Something seems
to have gone
wrong while
This error occurs in
processing your For quick resolution,
case of an issue with
RF- request. Please kindly raise a ticket
Application the application
FCAS- try again. If error along with screenshot
Issue while processing the
9017 persists quote and time stamp of the
request of the
error number {0} error occurrence.
taxpayer
when you contact
customer care for
quick resolution

Something seems
to have gone
wrong while
This error occurs in
processing your For quick resolution,
case of an issue with
LU- request. Please kindly raise a ticket
Application the application
LUAC- try again. If error along with screenshot
Issue - LUT while processing the
9019 persists quote and time stamp of the
request of the
error number {0} error occurrence.
taxpayer
when you contact
customer care for
quick resolution

Something seems
to have gone
wrong while
This error occurs in
processing your For quick resolution,
case of an issue with
LU- request. Please kindly raise a ticket
Application the application
LUWS try again. If error along with screenshot
Issue - LUT while processing the
9021 persists quote and time stamp of the
request of the
error number {0} error occurrence.
taxpayer
when you contact
customer care for
quick resolution

D. R. THAKKAR & CO.

CHARTERED ACCOUNTANTS
 GST
GST WEEKLY UPDATE :
2. Filling of the GSTR-1 allowed after filling of the previous
GSTR-3B only & GSTR-3B allowed to filling after filling of
previous GSTR-1 return on portal, vice versa:
The Central Government has amended Section 37 & Section 39 of Central Goods &
Service Tax Act (CGST), 2017 vide Notification No. 18/2022–Central Tax dated 28th
September, 2022 with effect from 01 October, 2022. According to section 37(4) of
CGST, Act, taxpayers shall not be allowed to file GSTR-1 if previous GSTR-1 is not
filed and as per sec 39(10) a taxpayer shall not be allowed to file GSTR-3B if GSTR-
1 for the same tax period is not filed.

Section 37(4) & 39(10) of Central Goods & Service Tax Act, 2017 are reproduced
below:

- These changes are being implemented prospectively and will be operational on GST
Portal from 01st November, 2022. Accordingly, from October-2022 tax period
onwards, the filing of previous period GSTR-1 will be mandatory before filing current
period GSTR-1.
- These changes are being implemented prospectively and will be operational on GST
Portal from 01st November, 2022. Accordingly, from October-2022 tax period
onwards, the filing of previous period GSTR-1 will be mandatory before filing current
period GSTR-1.

The GST Common Portal is not allowing the taxpayers to open GSTR-3B of
October, if GSTR-1 for the same tax period i.e. October has not been filed.
Amended section 39(10) restricts the filing of GSTR-3B for the current tax period if
any of the GSTR-1 for the previous period including the current period has not
been furnished by the taxpayer.

3. E-Invoice and e-Waybill Single sign-on (SSO) functionality

has been enabled.:
The Single sign-on (“SSO”) functionality has been enabled for e-Invoice and e-
Waybill.
The SSO is a facility by which the user can log in to the e-Way bill system using
his/her credentials and click on the e-Invoice link to access the e-Invoice system
directly without logging in again and vice versa.

D. R. THAKKAR & CO.

CHARTERED ACCOUNTANTS
 GST
GST WEEKLY UPDATE :

4. Bill of entries import grievance has been made through

through Anonymized Escalation Mechanism.
The ICEGATE registered users can Log and Track Grievances for delayed
Bill of Entry clearance under Faceless Assessment through Anonymized
Escalation Mechanism (“AEM”):
1. Log a Grievance
In case of delay in the assessment of the Bill of Entry beyond 24 hours subject to the
condition that the Bill of Entry is integrated with IGM, ICEGATE users can raise a
grievance on AEM Portal. The grievance would be escalated to the supervisory officer
for early resolution.

2. Track the Grievance Status

Track the grievance status on ICEGATE Portal through Grievance details or Bill of
Entry details till resolution.

3. Faster Clearance of BE
Bill of Entry assessment is expedited for faster clearance.

5. AAR & Judicial Decisions:

(i) AAR On Recovery from employee for the Notice Pay, Bond Forfeiture,
Canteen Charges, ID Cards replacement Liquidated Damages etc not liable
for the GST:
(Applicant – M/s Rites Ltd.)
The AAR, Haryana has passed a ruling on the taxability of amount collected or
received or forfeited as Notice Pay Recovery, Bond forfeiture of contractual
employees, canteen charges, recovery on account of loss or replacement of ID Cards,
Liquidated damages due to delay in completion, Forfeiture of earnest money and
security deposit and bank guarantee by applicant, and Amount written off as
creditors balance in the books of accounts of the applicant.

D. R. THAKKAR & CO.

CHARTERED ACCOUNTANTS
 GST
GST WEEKLY UPDATE :
Held:
Notice Pay Recovery- the CBIC vide Circular No. 178/10/2022-GST dated August 3,
2022 has clarified the issue regarding Notice pay recovery and surety bond
forfeiture. further, the charges paid by an employee when he/she leaves without
serving the mandatory notice period cannot be understood as consideration for
any supply or services. It is in fact compensation in case either party frustrates
the employment contract.
Surety bond forfeiture- Surety Bond Forfeiture by the Applicant of the employee,
who leaves the company without serving minimum contract period as per the
employment contract is not consideration. These are outside the scope of supply
because the amount collected is covered under the ambit of Schedule III of the
CGST Act, 2017.
Canteen charges- The nominal deduction from salary of the employee at fixed rate
is outside the purview of GST as the third party vendor is charging GST on the said
supply and also because the principal supply of the Applicant is that of transport,
infrastructure and related technology.
Charges for re-issuance of ID Card- The Applicant uses in-house printing facility
and therefore the same falls under the ambit of Schedule III appended with the
CGST Act, 2017.
Liquidated damages due to delay in completion, earnest money, bank guarantee
and security deposit- Non-taxable in light of CBIC Circular No. 178/10/2022-GST
dated August 3, 2022.
Taxability of amount written off in the books of accounts of the Applicant of the
Applicant as creditors balance- The same is not taxable as no services were being
provided or received in the said transactions, and the unclaimed amount in a way
is an income and not a supply and therefore would be outside the scope of supply.
On factual and legal aspects mentioned above, it was found that none of the
above mentioned amounts were chargeable to GST.

D. R. THAKKAR & CO.

CHARTERED ACCOUNTANTS