GST Procedural Updates
- April 30, 2020
- Posted by: A S Akruwala
- Category: GST, News and Updates
1) Option to file GST return without DSC:
The option to file GSTR-3B by EVC instead of DSC is made available on GSTIN portal. Tax payers can submit
GSTR-3B without DSC. It appears that for other returns and documents also system will provide such facility in
2) Form PMT – 09 is available on GST portal: (Inter-head cash balance transfer)
Now, a taxpayer can transfer the cash balance available under one head to another head of tax i.e. from CGST
to SGST or interest or penalty or vice versa which means GST deposited under wrong head can be corrected.
This can be done with the use of form PMT-09 – comprises of minor and major heads.
Steps to access PMT-09 on GST Common Portal:
- Login to GST portal at gst.gov.in
- Click on Services Tab
- Select the ledger tab and then select Electronic Cash Ledger tab
- File a fresh Form PMT-09 for the transfer of amount.
GST Registration Updates
- The GST Law requires an entity to obtain registration for TCS in each State / UT, where it has an obligation
to collect TCS. The E – Commerce operators were facing a challenge of having to obtain registration as TCS
diductors in some States / UTs as they did not have any physical presence in those States / UTs.
- To address the same, changes have been implemented on the GST Portal w.e.f. 1st April, 2020, by modifying
registration form for TCS (FORM GST REG-07). Now the E – Commerce operators not having physical
presence in a particular State / Ut, could apply for registration as TCS in any State / UT, on basis of their
registered Head Office address / premises address, without any physical presence in those States / UTs.
GST Refund Updates
Relaxation in case of SB005 error in case of Refund:
Representation has been received in case of Shipping Bills having invoice mismatches between the GST
returns data and the customs data presented along with the Shipping Bills resulting in SB005 error.
SB005 error occurs due to mismatch of invoice number or invoice date as declared in the invoice table in
the shipping bill and that declared un the GSTR-1 for the same supply.
Earlier, for SB005 error, exporters were required to file a concordance table mapping GST invoices and
corresponding shipping bill invoices for shipping bills with date up to 31.07.2019. Now, due to COVID-19
pandemic, it is decided to extend the facility of filing of concordance table for SB005 error correction in the
Customs EDI system for Shipping Bills with date up to 31.12.2019.
Format of concordance table :
No. / Date
SB Invoice No.