India: Recent Developments Under Indirect Tax

Last Updated: 9 April 2018
Article by SKP  

IT grievance redressal mechanism

The government vide Circular No. 39/13/2018-GST dated 3 April 2018 has set up an IT grievance redressal mechanism to address the grievances of taxpayers due to technical glitches on the GST portal. Some of the key element of this mechanism are: 

  • Taxpayers should make an application along with the evidence to the nodal officers on the issue being faced by them. Such evidence must establish a bona fide attempt on the part of the taxpayer to comply with due processes of the law.
  • On the basis of applications received, Goods and Services Tax Network (GSTN) will identify the issues affecting a large section of taxpayers.
  • Resolution of stuck TRAN-1 and GSTR-3B

    • A large number of TRAN-1's are stuck in the system as they could not be filed due to issues with digital authentication. GSTN, on the basis of electronic audit trail, will identify such taxpayers who were not able to file TRAN-1 on or before 27 December 2017 and will provide them a facility to complete TRAN-1 filing.
    • The taxpayers will have to complete the process of filing of such stuck TRAN-1 forms by 30 April 2018, and the process of completing filing of GSTR-3B which could not be filed for such stuck TRAN-1 should be completed by 31 May 2018.

Policy in relation to the self-ratification scheme under FTP

  • Provisions in relation to self-ratification by the applicant for the purpose of obtaining advance authorisation where Standard Input Output Norms (SION) are not fixed or where SION is notified but the exporter intends to use additional inputs in the manufacturing process contained in Para 4.07 of Foreign Trade Policy 2015-2020.
  • Now, the government vide Public Notice No. 68/2015-2020 dated 22 March 2018 has inserted Para 4.07A in the Foreign Trade Policy 2015-2020 to notify certain important aspects in relation to the application under the self-ratification scheme.

EODC application monitoring system

  • The government vide Trade Notice No. 1/2018-19 dated 4 April 2018 has announced the launch of EODC application monitoring system. The system can be accessed at Exporters can view the status of their pending EODC application through this system.
  • If an exporter's EODC application is pending with the Regional Authority (RA), but the system does not capture it as a pending application, then the exporter can raise a query in the system and the RA will take consequential actions to enter the application into the system.

ICAI releases draft GST audit report

The Indirect Taxes Committee of the Institute of Chartered Accountants of India (ICAI) has a released draft GST audit report formats for inviting comments and suggestions from its members.

Key action points for businesses with the onset of new FY 2018-19

With the onset of the new financial year, businesses should ensure that their processes comply with the requirements of the GST law. Some key compliances to be ensured are:

  • Generation of e-Way Bill for inter-state movement of goods
  • Periodicity of GSTR-1
  • New unique tax invoice series
  • The correct number of digits of HSN code are displayed on the tax invoice in accordance with Notification No. 12/2017-Central Tax dated 28 June 2017
  • Reversal of input tax credit in accordance with Section 16 of the Central Goods and Services Tax Act, 2017

SKP's Comments

  • The IT grievance redressal mechanism is a welcome move given the technical glitches faced by a large number of taxpayers during the filing of returns. Taxpayers should ensure that they avail this facility and undertake pending compliances.
  • The online EODC monitoring system will ease the process of monitoring the progress of EODC application and reduce the number of follow up visits to the department.
  • Businesses should ensure they comply with the various provisions of GST law which have a bearing with the onset of the new financial year.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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