3 Big GST Changes
Ø 1St Changes
Two ways
Authentication in GST Login
1st
way Login ID and PSW
2nd
way Login OTP sends to your registered Email or Mobile no.
OTP LOGIN
Applicable
from December 1, 2023, in Punjab, Chandigarh, Uttarakhand, Rajasthan, and
Delhi.
Applicable
all over India in 2 or 3 months
OTP Sent
Update your
mobile number or email in the GST portal immediately.
Because the
OTP will be sent on email and mobile number.
OTP, do
not put it again and again.
If you use
the same system, desktop, laptop, browser, or location.
Ø 2nd Changes
GSTR-9 Annual Return
What is
Form GSTR-9?
Form GSTR-9 is an annual return to be filed once for each financial year,
by the registered taxpayers who were regular taxpayers, including SEZ units and
SEZ developers. The taxpayers are required to furnish details of purchases,
sales, input tax credit or refund claimed or demand created etc. in this
return.
Who need to file Annual Return in Form GSTR-9?
Form GSTR-9 is to be filed by a person who is registered as a normal
taxpayer, including SEZ unit or SEZ developer and the taxpayers who have
withdrawn from the composition scheme to normal taxpayer any time during the
financial year.
Note
Composition taxpayers can file Annual Return in Form GSTR-9A. Annual
Return is not required to be filed by casual taxpayer / Non Resident taxpayer /
ISD/ OIDAR Service Providers.
Changes
ITC shall be reflected up to 30th November 2023.
Ø 3rd Changes
GST Registration
Biometric-Based Aadhaar Authentication and Document
Verification for GST Registration Applicants of Andhra Pradesh
Dear Taxpayers,
This is to inform
taxpayers about recent developments concerning the application process for GST
registration. It is advised to keep the following key points in mind during the
registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said functionality has been developed by GSTN. It will be rolled out in Andhra Pradesh on 4th December, 2023.
4. If the applicant receives the link for OTP-based
Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the
application as per the existing process.
(d) the original
documents that were uploaded with the application, as communicated by the
intimation e-mail.
7. The biometric
authentication and document verification will be done at the GSK, for all the
required individuals as per the GST application Form REG-01.
Thanking you,
Team GSTN