| Nature of Compliances | Due Date |
| GSTR-7 (Tax Deducted at Source ‘TDS’) | March 10,2022 |
| GSTR-8 (Tax Collected at Source ‘TCS’) | March 10,2022 |
| GSTR-1 | March 11,2022 |
| IFF- Invoice furnishing facility (Availing QRMP) | March 13,2022 |
| GSTR-6 Input Service Distributor | March 13,2022 |
| GSTR-2B (Auto Generated Statement) | March 14,2022 |
| GSTR-3B | March 20,2022 |
| GSTR-5 (Non-Resident Taxable Person) | March 20,2022 |
| GSTR-5A (OIDAR Service Provider) | March 20,2022 |
| PMT-06 (who have opted for QRMP scheme) | March 25,2022 |
- E-invoice is now mandatory for taxpayers with a turnover of Rs. 20 crores: CBIC vide Notification No. 01/2022 – (Rate) dated February 26, 2022, has amended Notification No. 13/2020, thereby reducing the turnover limit from Rs. 50 crores to Rs. 20 crores, where turnover exceeds Rs. 20 crores in any preceding financial year from 2017-18 onwards w.e.f. April 1, 2022. Now, e-invoicing is mandatory for the taxpayers having a turnover of more than INR 20 crore from April 1, 2022.
It may be noted that e-invoicing replaces the physical invoice and shall soon replace the existing e-way bill system.
- LUT for FY 2022-23: GSTN enables facility for filing Letter of Understanding ‘LUT’ for FY 2022-23 on GST Portal for taxpayers. Application for exporting goods/services under LUT needs to be completed by March 31, 2022, or before supply for Exports and SEZ.
It may be noted that the previous LUT is valid only up to the period March 31, 2022.
- Proposed improvements & enhancements in GSTR-1/IFF on GST Portal:
GSTR-1/IFF can be viewed as usual by navigating from:
Returns Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online.
Highlights of the proposed improvements:
- GSTR-1/IFF has been grouped in two sections namely ADD RECORD DETAILS and AMEND RECORD DETAILS:
- All the tables/tiles for new details addition shall be available under ADD RECORD DETAILS section while all the tables/tiles for amending previously filed details shall be available under AMEND RECORD DETAILS section. Re-arrangement of tables/tiles shall ensure that taxpayers can navigate easily to add or amend record details in the GSTR 1/IFF.
- By default, ADD RECORD DETAILS section shall be in expanded form (visible) and AMEND RECORD DETAILS section shall be in the collapsed form (hidden). Taxpayers can expand or collapse these sections as per the requirement. As it has been observed that only around 1% of details added are amended by taxpayers, that is why it will be in collapsed mode.
- E-invoice advisory and help buttons have been moved to the top of the dashboard page for ease of access. It also is notable that e-invoice provisions apply only to selected taxpayers, having aggregate turnover above a particular threshold.
- Table/Tile Document Counts: The document count for each tile (table) has been made more informative with colour-coding. The status of uploaded (Saved, Pending, Errored) documents with their count will also be made available. Taxpayers can now ascertain if there are any pending or errored records in any of the tables of GSTR-1/IFF from the dashboard itself. The system shall update the count of records in the tiles on a real-time basis which will help in easy reconciliation. In case any record added by the taxpayer is errored out, then the tile will be highlighted in red colour. A sample image of the same is mentioned below for information.
- Enhancement in B2B and CDNR table/tile: Taxpayers will now be able to view a new record details table with the details of the recipient-wise count of records. Record details table will have the following columns:
- Taxpayer type – Type of recipient taxpayer (Regular, SEZ, and Composition) shall be displayed in this column.
- Processed invoice – The number of processed invoices will be available in this column with a hyperlink. On clicking it, the taxpayer will navigate to the document details page to view all the records added for the respective recipient(s).
- Pending/errored invoice – The number of pending invoices will be available in this column with a hyperlink. On click of it, a taxpayer can navigate to the pending/errored records details page to view all the records which are in pending or errored status for the respective recipient(s).
- Add Invoice – The taxpayer can add new records for the selected recipient. On click of +symbol, add page shall open with pre-filled recipient GSTIN. On click of save, add page will reopen so that taxpayers can continue to add multiple records.
- Search – A general search functionality has been added to the Document details page. Using this, taxpayers can now search specific records about a specific GSTIN. This will help taxpayers to search added records seamlessly.
- Records per page feature – The system will now provide the records per page feature in all the tables under ADD RECORD DETAILS section leading to ease of viewing. This feature will allow the taxpayers to customize the number of records to be viewed per page. By default, the Records per page will be set at 10 records per page and can be increased to view 50 records per page.
- Steps to file GSTR-1/IFF: A new check has been introduced in the system which will check whether the taxpayer has added new records after generating the summary. Taxpayers may please note that there would be changed flow in such a situation. In case new records have been added, the SUBMIT and PREVIEW buttons will be disabled till a new summary has been generated after updating records. This check will ensure that filing of GSTR-1/IFF always happens with the correct & updated summary only, and no mistake happens in this regard.
Taxpayers can upload details of outward supplies and file GSTR-1/IFF by following the steps enumerated below:
- Taxpayers can add or amend records in respective tables of GSTR-1/IFF.
- Once the records are saved, the taxpayer shall click on GENERATE SUMMARY button.
- After the summary is successfully generated, the system will enable PREVIEW and SUBMIT buttons.
- If the taxpayer intends to verify the summary of GSTR-1/IFF, a taxpayer can click the PREVIEW button to download the summary PDF.
- A taxpayer can make necessary changes before SUBIT/FILE of GSTR-1/IFF. However, if any new records are added after generating the summary, the SUBMIT and PREVIEW buttons will be disabled till a new summary has been generated by clicking GENERATE SUMMARY button after updating records.
- The taxpayer will also be informed to generate a new summary, in case the latest summary is not available/generated.
- After the changes are done in GSTR-1/IFF, the taxpayer shall click on Generate summary button and can submit/file GSTR-1/IFF
The next phase of the GSTR-1 enhancement will provide the taxpayers with an enhanced GSTR-1 online summary view, recipient(s) wise summary PDF and remove the need of SUBMIT before FILE. The details regarding the same will also be informed to the taxpayers in due course.
- Hostels are Residential Dwelling units: Exempt from GST
Facts: Petitioner is co-owner of residential property; Petitioner along with other co-owners has executed a lease deed in favour of the lessee namely M/s. D Twelve Spaces Private Limited (‘the lessee’). Further, the lessee has leased out the residential property as a Hostel to students and working professionals for a duration of stay ranging from 3 months to 12 months to provide long term accommodation. Petitioner had filed an application before Authority for Advance Ruling, Karnataka to seek clarification in case the rent received by him from the lessee by letting the property, is exempt in terms of Entry No. 13 of Notification No. 9/2017 IT(Rate) dated September 28, 2017. The AAR Karnataka held that services viz renting of residential dwelling for use as a residence do not fall under Entry 13 of said notification, thereby benefit of exemption notification is not available to the Petitioner. Accordingly, Petitioner has to charge GST while issuing invoices to the lessee. Petitioner thereupon filed an appeal before the Appellate Authority for Advance Ruling, Karnataka (AAAR Karnataka). However, the AAAR Karnataka held that property rented out by the petitioner is a hostel building that is more akin to ‘sociable accommodation’ rather than what is commonly understood as ‘residential accommodation’. Therefore, the property rented out by the Petitioner cannot be termed as a residential dwelling and hence the benefit of exemption notification is not available.
Issue: Whether the service provided by Petitioner i.e., leasing of residential premises as a hostel to students and working professionals is covered under Entry 13 of Notification No.9/2017 IT(Rate) dated September 28, 2017, namely ‘Services by way of renting of residential dwelling for use as a residence’ issued under Integrated Goods and Services Tax Act, 2017, thereby exempted services.
Held: Hon’ble High Court observed that the expression ‘residential dwelling’ has not been defined under the GST Act, however, defined under the erstwhile Service Tax regime, vide clarification in ST Education Guide dated June 20, 2012; which provides that residential dwelling means any residential accommodation and is different from hotel, motel, inn, guest house etc. which is meant for a temporary stay.
Hon’ble High Court noted that:
- The accommodation which is used for the hostel of students and working women is classified in residential category in the Revised Master Plan 2015 of Bangalore City;
- Hon’ble Supreme Court in Kishore Chandra Singh vs Babu Ganesh Prasad Bhagat [AIR 1954 SC 316] has held that expression residence only connotes that a person eats, drinks and sleeps at that place and he doesn’t need to own it. The hostel is used by the students for residence and the duration of stay is more as compared to hotel in the guest house, club etc.;
- Expression ‘residential dwelling’ in common parlance includes hostel which used for residential purposes by students or working women;
- Notification No. 09/2017 does not require the lessee itself to use the premises as a residence, therefore the benefit of exemption cannot be denied to the Petitioner on the ground that the lessee is not using the premises;
- Registration as a commercial establishment under the Shops and Commercial Establishment Act or having a trading licensee issued by Mahanagar Palika is wholly irrelevant for determining eligibility under exemption notification.
Hon’ble High Court had set aside an order issued by AAAR – Karnataka and held that the Petitioner is entitled to benefit of exemption Notification No. 09/2017 IT(Rate) dated September 28, 2017.