GST NEWS BULLETIN

Facility to view values of table 3 of GSTR-3B enabled

GSTN has enabled the facility to view values of table 3 of GSTR-3B in pdf format getting auto drafted from the GSTR-1 filed for the same tax period. This PDF will be available to the taxpayers on their GSTR-3B dashboard, from tax period of August 2020 onwards, containing the information of GSTR-1 filed by them on or after 4th September 2020. This will make the filing of GSTR-3B easier for them though taxpayers are required to verify the auto-drafted details & file GSTR-3B with correct values.

Enablement of GSTIN on the e-invoice portal

As a facilitation measure taxpayer can now search the enablement of a GSTIN on the e-invoice portal. Taxpayers can check the same by navigating the below path: https://einvoice1.gst.gov.in/ > Search > e-invoice status of taxpayer. The listing is based on GSTR-3B data, as available on the GST portal.

Recovery of transportation charges by employer from employees will not be taxable

The Hon’ble AAR, Maharashtra in Re : Tata Motors Limited [GST-ARA-23/2019-20/B-46 dated 25th August, 2020] has held that recovery of transportation charges by employer from employees will not be taxable. Further, w.e.f. 1st February, 2019 the employer can claim ITC to the extent cost borne by the employer.