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GSTN updates -GSTN advisories on e-invoicing, HSN auto-population, and other updates:

Publish Date: April 13, 2024

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GSTN UPDATES: Here we will discuss the latest developments in GST compliance and updates in the GSTIN portal. In March and April 2024, several advisories were issued by GSTN and DGSDM, which focus on facilitating the smoother implementation of GST processes and also provide additional options for taxpayers.

The advisory is summarized below:

1. Suspending Scroll for IGST / RoDTEP / RoSCTL / Drawback:

  1. Directorate General of Systems and Data Management (DGSDM) has decided to temporarily suspend scroll for IGST refund w.e.f. 00:00 Hours of 21.03.2024 to 23:59 Hours of 31.03.2024 and scroll for RoDTEP, RoSCTL and Drawback w.e.f. 25.03.2024 to 31.03.2024.
  2. Filed formations may generate the pending scroll before the above-mentioned dates.

[Source: Advisory No. 07/2024 (Exports) dated 19.03.2024

issued by Directorate General of Systems and Data Management, CBIC]

2. Self-enablement for E-Invoicing:

  1. GSTN has issued an advisory on self-enablement for e-invoicing. Accordingly, If the taxpayer’s turnover exceeds INR 5 crores in the financial year 2023-2024, it is required to start e-invoicing from the next financial year, i.e., from 1st April 2024 onwards.
  2. For those who meet the notification criteria but have not yet been enabled on the portal, taxpayers can self-enable e-Invoicing by visiting: and start reporting through any of the following four new Invoice Registration Portals (IRPs) – from e-Invoice IRP 3 to e-Invoice IRP 6:
    (Source: GSTN Advisory dated 03.04.2024)
    Auto population of HSN summary in GSTR-1

3. Auto-population of HSN summary in GSTR-1:

  1. GSTN has enabled auto-population of HSN-wise summary of outward supplies in Form GSTR-1 in Table 12.
  2. This will provide an option to taxpayers to import HSN data in GSTR-1 from e-invoices where e-invoices are generated
  3. Only where e-invoices are not generated, manual entry will have to be done. This would save time for HSN entry in case there are only B2B supplies.
    (Source: GSTN Portal)

4. GSTN Advisory on Reset & Re-filing of GSTR-3B:

  1. GSTN has issued an Advisory on Reset and Re-filing of GSTR-3B for some taxpayers.
    In the facility for re-filing of GSTR-3B for some of the taxpayers, it has been noticed that there were discrepancies in the returns of some taxpayers during the filing process between the saved data in the GST system and actual filed data in the fields of ITC availed and payment of tax liabilities.
  2. As a facilitation measure, the Grievance Redressal Committee has decided that such returns shall be reset, to give opportunity to such taxpayers to correct the discrepancy. Accordingly, the affected taxpayers have been advised on registered email and the affected returns are visible on their respective dashboards for re-filing with the correct data.
  3. The taxpayers who have received such communication, are requested to visit their dashboard and re-file their GSTR-3B within 15 days of receipt of such communication.
    Taxpayers may reach out to jurisdictional tax officers or may raise ticketsforf GST
    grievance redressal portal, in case you face any difficulty in re-filing such GSTR-3B.(Source: GSTN Advisory dated 09.04.2024)

In conclusion, GSTN’s proactive approach aims to simplify compliance and improve efficiency. Stay informed to adapt smoothly to regulatory changes.

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