GST NEWS BULLETIN

CBIC Provides Waiver from Recording UIN on Invoices Issued From April 2020 to March, 2021

CBIC had provided waiver from recording the UIN (Unique Identification Number) on the invoices issued by retailers/other suppliers to the UIN entities till March, 2020 vide Circular No.63/37/2018-GST. CBIC came to know that non-recording of UINs had continued even after 31st March, 2020. Therefore, CBIC has decided to give waiver from recording of UIN on the invoices issued by the retailers/suppliers, pertaining to the refund claims from April 2020 to March 2021, subject to the condition that the copies of such invoices are attested by the authorized representative of the UIN entity and the same is submitted to the jurisdictional officer.

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GSTN Provided Clarification on Auto-Population of Details in GSTR-3B

The GST portal has started auto-populating details in GSTR-3B on the basis of GSTR-1 & GSTR-2B from tax period of November, 2020 onwards. In this process the details relating to inward supplies attracting reverse charge are also getting auto-populated in Table-3.1(d) of GSTR-3B from GSTR-2B for the tax period. The system is alerting the taxpayer when the taxpayer changes the auto-populated values upward by 10% & changes the tile colour to red. GSTN has clarified that the alert is erroneous & the technical team is resolving the issue at the earliest. Further, taxpayers are advised to declare their correct liability in Table-3.1(d) pertaining to liability on inward supplies attracting reverse charge and proceed to file GSTR-3B ignoring the alert shown by portal.

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Clarification on Tax Payment Under QRMP Scheme

The QRMP (Quarterly Return & Monthly Payment) scheme will be effective from 1st January, 2021 and will be applicable for registered persons having turnover up to ₹ 5 crores. CBIC has clarified that the taxpayers availing the QRMP scheme are not required to file GSTR-3B in the 1st (M1) & 2nd (M2) month of the quarter. It will be required to be filed only in 3rd (M3) month of the quarter for the entire quarter. Further for the months M1 & M2 payment can be done through challan PMT-06 in any of the manner mentioned below :

• If GSTR-3B was filed on Monthly Basis : Option to generate a pre-filled challan for a fixed amount of 100% of the Net Cash Liability paid in the last month of the previous quarter OR
• If GSTR-3B was filed on Quarterly Basis: Option to generate a pre-filled challan for a fixed amount of 35% of the Net Cash Liability paid in the previous quarter OR
• Pay actual tax due after adjusting ITC as per self-assessment method.

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