Blocking/ Unblocking of EWB generation facility

The taxpayers who have not filed GSTR 3B return for two consecutive tax periods, will now be blocked for EWB generation facility on EWB Portal.

Thus taxpayers who have not filed their GSTR-3B return for the months of September, 2019 and for October, 2019, will be blocked for EWB generation from 2nd December, 2019.

The list of the taxpayers who filed their GSTR 3B returns and thus not remaining as defaulters of non-filing of two or more GSTR 3B return, is prepared by GST System next day and the same is provided to EWB system for unblocking of their EWB generation facility, daily. On receipt of the list of GSTINs their EWB generation facility is unblocked on EWB Portal, immediately.

Meanwhile, if required taxpayers can login into EWB Portal and update their return filing status, same day by update return filing status functionality. On doing so EWB System updates return filing status of the taxpayer from the GST System and unblock EWB generation facility for the taxpayer, if taxpayer is not a defaulter in non-filing of two or more GSTR 3B returns.

The taxpayers whose EWB generation is blocked can also approach jurisdictional tax officials, for unblocking of their EWB generation facility. The tax officials will issue orders on GST Portal, for accepting or rejecting such manual request of the taxpayers.

1. Blocking of EWB generation facility: Blocking/unblocking of EWB generation

facility has been implemented on EWB Portal from 2nd December, 2019.

a.      Meaning of blocking: The blocking of E Way Bill generation facility means disabling taxpayer from generating E Way Bill (EWB), in case of non-filing of 2 or more consecutive GSTR 3B Return, on GST Portal.

Example: For those taxpayers who have not filed their GSTR-3B return for the months of September 2019 and October 2019, their EWB generation facility would be blocked from 2nd December, 2019.

b.      For GSTINs whose EWB generation facility is blocked, EWB can’t be generated either by the taxpayer or by their counterparty (whether as supplier or recipient) or the transporter.

2. Effect on already generated EWB: In case of blocked GSTINs, EWBs already generated and facilities in respect of these EWBs such as updating the vehicle and transporter details or extending the validity of EWB will not be impacted.

3. Unblocking of EWB generation facility: The EWB generation facility would be automatically unblocked in the event of filing of their GSTR 3B return for the default period(s), reducing the default period to less than 2 consecutive tax periods. The blocking will be automatically lifted on the EWB system next day.

a. Immediate Updation of Status at EWB Portal: For immediate updation of the status the taxpayer can go to the EWB portal and select the option ‘Search <Update Block Status’, enter their GSTIN and use Update Option to get themselves unblocked on GST portal, provided GSTR-3B return has already been filed for the default period(s).

4. Unblocking by Tax Official: EWB generation facility can also be restored by the jurisdictional tax official on basis of manual representation by a taxpayer. The tax officials will issue a speaking order on GST Portal, for accepting or rejecting such requests of the taxpayers. In case he accepts the request, the facility will get restored.

5. Effect on Transporter registered on EWB Portal: Transporters enrolled in EWB Portal, but not registered on GST portal will not be impacted. However, the transporters registered on GST Portal, if blocked on non-filing of two or more GSTR 3B returns, cannot use their GSTIN as Consignor, Consignee or transporter to generate EWB and update transporter details

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GST: Key changes and simplifications of GSTR-9 & GSTR-9C for Taxpayers

On fourteen November 2019, the govt provided major relief to taxpayers by extending the day of the month for filing GSTR-9 and GSTR-9C. The maturity for filing GSTR-9 and GSTR-9C was extended to December, 31 2019 for FY 2017-18 and March 31, 2020 for FY 2018-19.

In addition to the point in time extension, the Central Board of Indirect Taxes & Customs (CBIC) also simplified forms GSTR-9 and GSTR-9C by making several fields of these forms optional.Going forward, a taxpayer need not give a breakup of the input tax credits (ITC) he or she claimed on services, capital goods, and raw materials he or she purchased.Also, going forward a payer needn't give details of purchases and sales done at an HSN level.Take a glance at the opposite important changes CBIC has introduced to forms GSTR-9 and GSTR-9C below:

How have the forms GSTR-9 and GSTR-9C been simplified for taxpayers?

A few of the distinguished changes include: Modifications of GSTR-9:

a) A payer will fill within the values internet of credit notes, debit notes, and amendments instead of reporting separately.

b) A payer can currently have an choice to report one consolidated figure of exempt provides created throughout the year.

c) A taxpayer can currently have an choice to report the whole ‘ITC’ under the ‘inputs’ row solely.

d) A payer has currently been given an choice to transfer details of ITC availed in PDF format in GSTR-9C while not the certification of a accountant.

The following information is now optional for taxpayers:

a) Reversal of ITC that as availed within the previous financial year and ITC availed throughout the previous financial year

b) Refunds claimed, pending, rejected, and sanctioned throughout the year

c) Tax demands, taxes paid and pending demands for the given year

d) provides received via composition taxpayers, deemed offer (under section 143) and commodities sent on the idea of approval however not came back

e) HSN-wise summary of outward and inward supplies

Modifications of GSTR-9C:

a) Filling details regarding ITC reconciliation for fiscal year 2017-18 and 2018-19 has currently been created optional .

b) reportage of turnover adjustment details has currently been created optional for the remunerator.

What should the taxpayers do next?

a) This has been the fourth extension to date, and therefore the said call was taken within the read of the technical glitches the taxpayers were facing throughout the filing ofthe said returns.Taxpayers ought to use the extra time on their hands to confirm that their GSTR-9 and GSTR-9C is filed on time.

b) Businesses got to create use of this extra time to shut any quite problems that are associated with reconciliation.Businesses got to create use of technology also as good tools for reconciliation to mend mismatches they establish between GSTR-2A and GSTR-9 auto-populated info.Any taxes unpaid, must be immediately deposited

c) Taxpayers should follow and apply the clarifications issued by the govt from time-to-time. Taxpayers got to take up the filing-related problems to the authorities so that they'll follow within the new point in time.

GSTR-9 and GSTR-9C simplification have surely given the taxpayers much-needed relief.

The government is also anticipating that with these changes and the day of the month extension, all taxpayers would well be ready to file their Annual Returns (GSTR-9) along with their

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GST: Here’s what to try and do if your e-Way bill generation is blocked for tax defaults

Highlights

1.       As per GSTN information, around 20.75 lakh GSTINs have not filed their GSTR-3B for September and October months.

2.       Every taxpayer UN agency is registered under GST should file GSTR-3B, on a monthly basis.

3.       Only after a blocked GST taxpayer files his/her pending GSTR-3B for the default period(s), the blocked GSTIN will get unblocked.

4.       Not generating an e-way bill will be considered as non-compliance as per provisions of the GST law.

The government has introduced a very important amendment round the e-way bill generation with associate aim to limit on GST non-filers and evaders. With impact from December 2, 2019, the blocking and unblocking of the e-way bill generation facility has been implemented on the e-way bill portal.E-way bill generation has been barred for taxpayers UN agency haven’t filed their returns for the previous 2 consecutive months.

What is the intention of block e-way bill generation for taxpayers?

As per GSTN data, around 20.75 lakh GSTINs have not filed their GSTR-3B for September and October months. Also, out of those 20.75 lakh GSTINs, around 3.47 lakh GSTINs (16.7%) had transactions for September and October 2019 in the e-way bill system. Considering the increase within the range of tax defaulters, their ability to get e-way bill had to be blocked. The tax department is of the read that non-filing of returns has been the first reason for the decline within the GST revenue collection.

How will blocking of e-way bill generation work?

Every taxpayer who is registered under GST must file GSTR-3B, on a monthly basis.

GSTR-3B has details of sales and purchases created by a business and therefore the final tax collectible when claiming input credit.

As per the new rule, once a taxpayer fails to file his or her GST returns (GSTR-3B) for two continuous months, he or she will get blocked from generating an e-way bill.A GSTIN that is blocked can not be used for generating an e-way bill either as a consigner or receiver.

For example, if a taxpayer has not filed his GSTR-3B return for September and October 2019, his/her e-way bill generation facility would get blocked from 2 December 2019.

How will unblocking of e-way bill generation work?

Only when a blocked GST payer files his/her unfinished GSTR-3B for the default period(s), the blocked GSTIN can get unblocked automatically the following morning allowing him/her to proceed with e-way bill generation.

In case a remunerator intends to get an e-way bill shortly when filing his/her come, he or she will be able to visit the e-way bill portal and opt for the choice ‘Search Update Block Status ‘.He or she's going to have to be compelled to enter his/her GSTIN, later he or she will need to enter the CAPTCHA code and click on ‘GO’. In case the standing reflects as ‘blocked' then he/she have to be compelled to click on the choice ‘Update Unblock standing from GST Common Portal’. This button can extract the most-recent filing standing via the GST common portal and, if the returns square measure filed, the e-way bill system status will get updated subsequently to ‘unblocked’.

In case the system fails to unblock the GSTIN, the taxpayer can get in touch with the GST Help Desk and raise a complaint to get his/her query resolved.

Also, there can be sure things wherever a taxpayer might not be ready to file GSTR-3B on time.These scenarios could embrace technical glitches, or inconvenience thanks to an emergency, etc.In these eventualities, genuine taxpayers can seek help from a jurisdictional tax official to get the e-way bill generation facility restored.

What this means for taxpayers?

Not generating an e-way bill are going to be thought of as non-compliance as per the provisions of the GST law.

The business might not be ready to deliver goods while not an e-way bill.When merchandise square measure transported while not AN e-way bill, the authorities can claim that the consignor of the goods attempted to evade taxes and subsequently levy a fine equivalent tothe tax amount payable.Such commodities and therefore the vehicle transporting them will be taken or detained.Both the products in addition because the vehicle could also be discharged only if the unfinished tax quantity and therefore the penalty mentioned by the involved officer is paid.

Not possessing AN e-way bill throughout transportation of products will cause the disruption within the every day operations and deliveries of a business. This move can push taxpayers to be additional compliant and make certain they file their returns/make their tax payments on time. Businesses have to be compelled to be additional careful by making certain their GSTR-3B is filed among the point in order that there's no disruption in their business-related operations. his new development among the e-way bill system could facilitate improve GST revenue collection.

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How to apply for Aadhaar card without documents

Aadhaar has become an important financial document. To apply for PAN, filing income tax return (ITR) or to receive a subsidy or grant from the government, it is mandatory to give your Aadhaar number.

You can apply for an Aadhaar card if you have a valid proof of identity (PoI) such as PAN card, passport, voter ID card etc., valid proof of address (PoA) such as passport, bank statement/passbook, voter ID, driving licence etc. and date of birth proof. However, what happens if you do not have the required documents? Can you still apply for an Aadhaar card?

According to the UIDAI's Aadhaar enrolment form, there are two more ways to apply for Aadhaar card if an individual does not have their own POI/POA supporting documents - (1) Through an Introducer and (2) Through Head of Family (HoF).

(Screenshot of Aadhaar enrolment form as available on the UIDAI website)

Here's how you can apply for an Aadhaar card if you do not have the required supporting documents.

Through the Head of Family (HoF)

If an individual in a family does not have valid PoI and valid address proof, then he/she still can apply for Aadhaar card, provided if the individual's name exists in the family entitlement document such as ration card. In such cases the Head of Family in the entitlement document needs to be enrolled first with valid PoI and PoA documents.

The head of the family can then introduce other members in the family while they are enrolling, as per the UIDAI website.

The HoF must also carry his/her original proof of identity and proof of address. The HoF must also accompany the individual who wants to apply for Aadhaar card at the enrolment centre.

An individual applying for Aadhaar card via the HoF should have proof of relationship with the HoF as well. The proof of relationship document must contain the name of the applicant and HoF. According to UIDAI, following are the documents that are valid as proof of relationship:

1. PDS card

2. MNREGA Job Card

3. CGHS/State Government/ECHS/ESIC Medical card

4. Pension Card

5. Army Canteen Card

6. Passport

7. Birth Certificate issued by Registrar of Birth, Municipal Corporation and other notified local government bodies like Taluk, Tehsil etc.

8. Any other Central/State government issued family entitlement document

9. Marriage Certificate issued by the government

10. Address card having name and photo issued by Department of Posts

11. Bhamashah card

12. Discharge card/ slip issued by Government hospitals for birth of a child

13. Certificate of identity having photo issued by MP or MLA or MLC or Municipal Councillor or Gazetted Officer on letterhead

14. Certificate of identity having photo and relationship with HoF issued by village panchayat head or mukhiya (for rural areas)

Through Introducer

Another method to apply for Aadhaar card if an individual who does not have his own PoI and PoA documents is via an Introducer. According to UIDAI website, an introducer is a person who 

is authorised/notified by the Registrar to introduce residents who do not possess any PoA/PoI documents.

The introducer should already have an Aadhaar number and needs to be present in person at the Aadhaar centre for introducer-based enrolments.

The circular can be accessed here

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GSTR-9, GSTR-9C gets simplified further, submission dates extended

The Government has to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to December 31, 2019 and for Financial Year 2018-19 to March 31, 2020.

It has also decided to simplify these forms by making various fields of these forms as optional.

The Central Board of Indirect Taxes & Customs (CBIC) on Thursday notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.

The Central Board of Indirect Taxes & Customs (CBIC) on Thursday notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.

CBIC expects that with these changes and the extension of deadlines, all the GST taxpayers would be able to file their Annual Returns along with Reconciliation Statement for the financial years 2017-18 and 2018-19 in time.

Since the returns were not simplified, the extension is not a surprise. However, frequent extensions and delay in non-simplification has been a let down for businesses. Our sense is that businesses are ready to comply with GSTR-9 so they can move on and prepare for the new simplified return filing system.

Earlier the last date for filing of GSTR-9 and GSTR-9C for Financial Year 2017-18 was November 30, while that for Financial Year 2018-19 was December 31.

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GSTR-9A – Overview, Due Dates & Format

What is GSTR-9A?

The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year. It includes all the data provided with within the quarterly returns filed by the composition taxpayers throughout that year.

Who should file GSTR-9A?

All taxpayers registered under the composition levy scheme under GST should file GSTR-9A.

However, the following persons are not required to file this :

1. Non-resident taxable persons
2. Input service distributor
3. Casual Taxable Person
4. Persons paying TDS under section 51 of the Act
5. E-commerce operator paying TCS below section fifty two of the Act

When is GSTR-9A due?

GSTR-9A has to be filed on or before 31st December* following the close of financial year. For example, if the composition taxpayer is filing his annual return for the FY 2017-18, the taxpayer should file it, on or before 31st December 2018.

What is the penalty for the late filing of GSTR-9A?

Under CGST	Under SGST/UTGST	TOTAL
Rs.100 per day of default	Rs.100 per day of default	Rs.200 per day of default

Maximum late fee per day cannot exceed 0.25% of Turnover in the State or Union territory under CGST/SGST/UTGST.

Details to be provided in GSTR-9A?

Sl. No.	Parts of GSTR-9A	Details to be provided
1	Part-I	Basic Details such as GSTIN, Legal Name, Trade Name of the taxpayer that is auto-populated
2	Part-II	Details of outward and inward supplies declared in GSTR-4 filed during the financial year. This input consists of summary from all quarterly returns filed during the FY.
3	Part-III	Details of tax paid as declared in returns filed during the financial year. Tax paid under different heads such as IGST, CGST, SGST, Cess, Interest, Late Fee, Penalty has to be mentioned here.
4	Part-IV	Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return whichever is earlier. This section consists of summary of amendments or corrections relating to entries of previous FY. It may be additions or omissions.
5	Part-V	Other Information such as the following given below: Particulars of Demands and Refunds. Here, details of any demands for tax from the tax department, tax paid on the demand raised, any balance to be paid shall be mentioned. Also, details of Refund claimed, refund received out of the claim, pending refund shall be mentioned. Details of credit reversed or availed – If a taxpayer switches from regular to composition scheme or vice versa, ITC shall be reversed or added respectively. Such details pertaining to ITC shall be entered here. Late fee payable and paid – Late fee on account of late payment of tax or late filing of returns shall be mentioned in this section.

How to prepare GSTR-9 & a detailed discussion of form

Important recent amendments to be noted:

• The format for Form GSTR – 9A has been revised vide Notification No. 74/2018 – Central Tax dated 31 December 2018.

• The due date for filing Form GSTR – 9A for FY 2017 – 18 has been further extended to 30 June 2019.

It is vital that true and proper data is disclosed within the annual come back.

The data declared within the annual come back would be the start line of assessment of the remunerator by the Department.The annual return also serves a useful purpose of rectifying mistakes committed at the time of filing GSTR -4.All data disclosed in GSTR – nine should be cross-checked with the books of accounts and therefore the type GSTR – four filed for the amount.

It should be noted that extra liabilities not declared in type GSTR – four are often declared in GSTR – 9A and tax are often paid voluntarily together with interest in Form DRC-03.

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What is GSTR-9 annual return?

GSTR nine is associate annual come to be filed yearly by taxpayers registered under GST. Points to note:

It consists of details relating to the outward and inward supplies made/received throughout the relevant previous year under completely different tax heads i.e. CGST, SGST & IGST and HSN codes.

It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed therein year. tho' advanced, this return helps in in depth reconciliation of knowledge for 100% clear disclosures.

Who should file GSTR-9, the annual return?

All taxpayers/taxable persons registered under GST should file their GSTR nine. However, the subsequent don't seem to be needed to file GSTR 9:

Taxpayers opting composition scheme (They should file GSTR-9A)

1. Casual assessable Person

2. Input service distributors

3. Non-resident assessable persons

4. Persons paying TDS under section 51 of CGST Act.

GSTR-9 filing for businesses with turnover up to Rs 2 large integer created optional for FY 17-18 and FY 18-19.

Due Date, late fee and penalty

The day of the month to file GSTR-9 is additional extended to Gregorian calendar month thirty, 2019.

The late fees for not filing the GSTR nine at intervals the day of the month is Rs a hundred per day, per act. which means late fees of Rs a hundred underneath CGST and Rs a hundred under SGST are applicable just in case of delay.

Thus, the full liability is Rs two hundred per day of default. this is often subject to a most of zero.25% of the taxpayer’s turnover within the relevant state or union territory. However, there's no late fee on IGST however.

What ar the small print needed to be filled within the GSTR-9?

GSTR-9 is split into half dozen parts and 19 sections. every half asks for details that ar simply available from your previously filed returns and books of accounts.

1. Broadly, this kind asks for disclosure of annual sales, bifurcating it between the cases that ar subject to tax and not subject to tax.

2. On the acquisition aspect, the annual price of inward provides and ITC availed on that is to be revealed.

3. Furthermore, these purchases got to be classified as inputs, input services, and capital merchandise. Details of ITC that must be reversed thanks to qualification is to be entered.

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Forms 15G and 15H to save TDS on Interest Income

What is Form 15G and Form 15H?

Form 15G and Form 15H are forms you can submit to prevent TDS deduction on your income, if you meet the conditions mentioned below. For this, PAN is compulsory. Some banks allow you to submit these forms online through the bank’s website. Form 15H is for senior citizens, those who are 60 years or older; while Form 15G is for everybody else.

Form 15G and Form 15H are valid for one financial year. So, please submit these forms every year at the beginning of the financial year. This will ensure the bank does not deduct any TDS on your interest income.

Conditions you must fulfill to submit Form 15G

1.       You are an individual or HUF or trust or any other assessee but not a company or a firm

2.       Only Resident Indians can apply

3.       You should be less than 60 years old

4.       Tax calculated on your Total Income is nil

5.       The total interest income for the year is less than the basic exemption limit of that year, which is Rs.2.5 lakh for financial year 2019-20 (AY 2020-21)

Conditions you must fulfill to submit Form 15H

1.       You are an individual and resident Indian

2.       You’re a senior citizen or will be 60 during the year for which you are submitting the form

3.       Tax calculated on your Total Income is nil

Examples to understand who can submit Form 15G and Form 15H

Person / Category	Diya	Sagar	Arya	Komal
Age	50 years	21 years	65 years	68 years
Salary	Rs. 1,80,000	–	–	–
Pension	–	–	1,00,000	–
Fixed Deposit interest income	Rs. 85,000	Rs. 2,60,000	Rs. 1,80,000	Rs. 3,30,000
Total Income before allowing section 80 Deductions	2,65,000	2,60,000	2,80,000	3,30,000
Deductions under section 80	Rs. 45,000	Rs. 30,000	Rs. 10,000	Rs. 55,000
Taxable income	Rs. 2,20,000	Rs. 2,30,000	Rs. 2,70,000	Rs. 2,75,000
Minimum exempt income	Rs. 2,50,000	Rs. 2,50,000	Rs. 3,00,000	Rs. 3,00,000
Eligible to submit Form 15G	Yes	No	No	No
Eligible to submit Form 15H	No	No	Yes	Yes
Explanation	Form 15G can be submitted as age is less than 60 years. Total tax is nil and interest income is less than minimum exempt income.	Form 15G cannot be submitted since interest income is more than the basic exemption limit	Form 15H can be submitted if age is more than 60 years and tax calculated on total income is nil.	Form 15H can be submitted as age is more than 60 years and tax calculated on total income is nil. Form 15H can be submitted although interest income exceeds basic exemption limit.

Forgot to submit Form 15G or Form 15H?

A lot of taxpayers forget to submit Form 15G and Form 15H on time. In such a situation, the bank might have already deducted the TDS. Based on your situation, you can do any of the following.

File your income tax return to claim refund of TDS

The only way to seek a refund of excess TDS deducted is by filing your income tax return. Banks or other deductors cannot refund TDS to you, since they have already deposited it to the income tax department. Income tax department will refund excess TDS, after you file an income tax return

Submit Form 15G and Form 15H immediately

Most banks deduct TDS every quarter. If you forgot to submit Form 15G or Form 15H, don’t worry. Submit it at the earliest so that no TDS is deducted for the remaining financial year

Purposes for which Form 15G or Form 15H can be submitted

While these forms can be submitted to banks to make sure TDS is not deducted on interest, there are a few other places too where you can submit them.

·   TDS on EPF withdrawal –TDS is deducted on EPF balance if withdrawn before 5 years of continuous service. If you have had less than 5 years of service and plan to withdraw your EPF balance of more than Rs.50,000 (Rs 50,000 effective 1 June 2016, Rs.30,000 prior to that), you can submit Form 15G or Form15H. However, you must fulfil conditions (listed above) to apply for these forms. It means the tax on your total income including EPF balance withdrawn should be nil.

·    TDS on income from corporate bonds –If you hold corporate bonds, TDS is deducted on them if your income from them exceeds Rs 5,000. You can submit Form 15G or Form 15H to the issuer requesting non-deduction of TDS.

·       TDS on post office deposits –Post offices that are digitised also deduct TDS and accept Form 15G or Form 15H, if you meet the conditions applicable for submitting them.

·       TDS on rent – TDS is deducted on rent exceeding Rs 2.4 lakh annually. If tax on your total income is nil, you can submit Form 15G or Form 15H to request the tenant to not deduct TDS (applicable from 1 April 2019).

·       TDS on Insurance Commission – TDS is deducted on insurance commission, if it exceeds Rs 15000 per financial year. However, insurance agents can submit Form 15G/Form 15H for non deduction of TDS if tax on their total income is nil (with effect from 1 June 2017).

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