GST NEWS BULLETIN

CBIC To Resume Blocking Of E-Way Bill Generation Facility W.e.f. 15th August 2021

During the pandemic, CBIC had temporarily suspended the facility of blocking E-way bill generation in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017. The E-way Bill generation facility of a person is liable to be blocked in case, the person fails to file their return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more.

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Filing Of Annual Returns By Composition Taxpayers - Negative Liability In GSTR-4

CBIC has issued an advisory regarding handholding of negative liability statement in form GSTR-4. CBIC has provided following directions to composite taxpayers in this regard : -

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Updating The Annual Aggregate Turnover (AATO) On GST Portal By Taxpayers

Recently a new facility was deployed on GST Portal related to calculation of the Annual Aggregate Turnover (AATO) of the registered persons. Annual Aggregate Turnover (AATO) is calculated on the basis of the returns filed by the registered persons. The detailed advisory on calculation methodology of AATO has been specified under the ‘Advisory’ hosted at taxpayers’ GST portal dashboard. A functionality has been provided at the Common Portal to modify the AATO where taxpayers have reason to believe that the AATO has been calculated wrongly. In such cases, taxpayers may proceed to modify the AATO.

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