E-invoicing made mandatory from 01.04.2022 for taxpayers having aggregate turnover exceeding Rs. 20 Cr in any preceding financial year from 2017-18 onwards.

Mandatory filing/issuance of Registration Cum Membership Certificate (RCMC)/ Registration Certificate (RC) through the DGFT common digital platform from 01.04.2022.

Several changes have been proposed in GSTR-1/IFF filings so as to provide for Removal of ‘Submit’ button before filing, Consolidated Summary and Recipient wise summary.

Setting up of ‘GST Refund Help Desk’ by CBIC for addressing payment related problems faced by the taxpayers.

Normally, a registered person is required to give details of bank account after receipt of certificate of registration and GSTIN. Now, it is provided that the said account should be in name of the registered person and obtained on Permanent Account Number of the said registered person.

Further, it is also provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.

Aadhar authentication is a must for filing of application for revocation of cancellation of registration

With effect from 01.01.2022, a monthly filer would not be permitted to file the GSTR-1 if the GSTR-3B for the previous month is not filed. Presently, it is not allowed if GSTR-3B is not filed for previous two months. In case of quarterly filer, the same provision continues i.e. he would not be permitted to file the GSTR-1 / IFF, if the GSTR-3B for the previous quarter is not filed.

Presently, a registered person, who is restricted from using more than 99% of ITC was not allowed to file GSTR-1 / IFF if he has not filed the GSTR-3B for the preceding tax period. This restriction would be removed from 01.01.2022

(With effect from date to be notified later)
Aadhar authentication would be mandatory for those claiming refund.
In case of refund, the bank account should be in name of the registered person and obtained on Permanent Account Number of the said registered person. Further, it is also provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.

(With immediate effect)
Refund claim of tax paid on an intra-State supply, which is subsequently held to be an inter-State supply, to be filed within 2 years from the date of payment of the tax on the inter-State supply. As regard to any payment of tax on inter-State supply before coming into force of this sub-rule, refund claim to be filed within 2 years from the date on which this sub-rule comes into force.

Manner of issuance, cancellation and recovery of duty credit for goods exported under the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL)(For Textiles), have been notified vide Notification No.77/2021-Customs (N.T.) dated 24.09.2021

The Electronic Duty Credit Ledger Regulations, 2021 have been notified vide Notification No. 75/2021-Customs (N.T.) dated 23.09.2021. It provides for the (i) issuance of duty credit in the scroll, (ii) creation, registration, use and validity of e-scrip, (iii) transfer, suspension and cancellation of duty credit.

Manner of issuing, cancellation and recovery of duty credit for goods exported under the Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP Scheme) have been explained in the Notification No. 76/2021-Customs (N.T.) dated 23rd September, 2021.

List of eligible services and rates under SEIS for services rendered in FY 2019-20 is being notified. A limit on total entitlement under SEIS has been imposed for service exports rendered in the period 01.04.2019 to 31.03.2020, and capped at Rs. 5 Crores per IEC. Further, it has been notified that the facility to claim benefits under SEIS on payment in INR shall not be available for services in the FY 2019-20. It is also notified that the deadline for submission of SEIS applications for FY 2019-20 shall be 31.12.2021 and late cut provisions for such applications shall not apply i.e. SEIS applications for FY 2019-20 will become time barred after 31.12.2021.

Another option to avail extension in Export Obligation period till 31.12.2021 in case of specified Advance Authorisations and EPCG Authorisations is provided without any composition fees subject to 5% additional export obligation on balance exports to be fulfilled. This is in addition to EO extensions facility (upon payment of the composition fees) already provided.

It was mandated by DGFT to all IEC holders to ensure that details in their IEC is updated electronically every year during April-June period (for which no user charges will be borne by the IEC holder). The period of updation was extended upto 31st July 2021 and subsequently to 31st August 2021.

IECs which are not yet updated shall now be de-activated. This de-activation activity is being initiated in a phased manner.

All IECs which have not been updated after 01.01.2005 shall be de-activated with effect from 06.10.2021.

Any IEC so de-activated, would have the opportunity for automatic re-activation without any manual intervention or a physical visit to the DGFT RA. For IEC re-activation after 06.10.2021, the said IEC holder may navigate to the DGFT website and update their IEC online. Upon successful updation the given IEC shall be activated again and transmitted accordingly to Customs system with the updated status.”

HSN used by some taxpayers for reporting in GSTR-1 is not available in the table 12 HSN drop-down. They are also facing issues in adding the required HSN details in table -12 and filing of statement of outward supplies in form GSTR-1 of July 2021. GSTN has issued an advisory to resolve such issues.

GST law provides for restriction in filing of GSTR-1 in certain cases :
a) in case of monthly filer, he is not allowed to file GSTR-1 if GSTR-3B is not filed for preceding two months;
b) in case of quarterly filer, he is not allowed to file GSTR-1 or use the invoice furnishing facility, if he has not filed GSTR-3B for preceding tax period;

This provision will be implemented on GST Portal from 1st September, 2021. This check will operate on clicking the SUBMIT button of GSTR-1 and the system will give an error message if the said GSTR-3B is/are not filed. Records which have been saved in GSTR-1 will remain saved and filing of such records will be permitted after filing of the said GSTR-3B.
As this provision will be completely automated on the GST portal, similar to the blocking & un-blocking of e-way bill as per Rule-138E, the facility for filing of GSTR-1 will be restored immediately after filing of relevant GSTR-3B. No separate approval would be needed from the tax-officer to restore the facility for filing of GSTR-1.
To ensure no disruption in filing GSTR-1/IFF, taxpayers who have not filed their pending GSTR-3B, especially from period November 2020 and afterwards may do so at the earliest.