GSTN, the common GST site, continues to issue warnings on new functions / updates on the portal for functional upgrades and additional options or functions that taxpayers can implement.

GSTN has issued the following advisory regarding various compliances for the month of April - May, 2024:

GSTN Advisory on Enhancement to GST Portal
Information from makers of Pan Masala, Tobacco, and related items.
Launch of the E-way Bill 2 Portals

These are summarized as follows:

GSTN Advisory on Enhancement in GST site

GSTN's updated version of the GST portal should be ready w.e.f. mid-night on 03.05.2024, ensuring improved user experience, access to information, and simple navigation.

This would include: News and updates. User interface enhancements revised website policy

The government issued Notification No. 04/2024 - Central Tax on January 5, 2024, to solicit information from taxpayers trading in the products indicated therein.
The new Notification No. 4/2024-CT dated 05.01.2024 is effective on 01.04.2024 for the new special procedure.
Two forms were notified by notification: GST SRM-I and GST SRM-II, where the former applies to machine registration and disposal, while the latter pertains to information on inputs and outputs throughout a month.
The GSTN site now allows users to register devices on the GST site and provide information in Form GST SRM-I.
All taxpayers who deal with these specific things may use the facility to file machine information.

Launch of the E-way Bill 2 Portal

GSTN has issued an advice regarding the launch of the E-way bill 2 site by the National Informatics Centre (NIC) on June 1, 2024. E-Way Bill 2 Portal currently provides core services of the E-Way Bill system, and it will progressively be expanded to include other e-way bill system functions. E-Way Bills can be generated and updated independently through the E-Way Bill 2 Portal. E-Way Bill 2 portal offers web and API modes of operation for e-way bill services. Taxpayers and logistics operators can access the E-Way Bill 2 portal using their main portal login credentials. Taxpayers and logistics businesses can utilize the E-Way Bill 2 portal when there are technical difficulties in the e-way bill main portal or any other exigencies. These portals allow for the printing and updating of Part-B of E-Way Bills. That is, Part-B of the E-Way invoices from Portal 1 can be updated at Portal 2, and vice versa. If the E-Way Bill main portal is unavailable due to technical issues, the Part-B can be updated to the E-Way Bills generated at Portal 1 and Portal 2 and carry both E-way Bill slips. This portal will ensure high availability and will operate concurrently with the main e-way Bill portal (https://ewaybillgst.gov.in).

Conclusion: GSTN's latest advisory demonstrates its commitment to enhancing taxpayer experiences and promoting compliance. With GST portal enhancements, simpler procedures for specific industries, and the introduction of the E-way Bill 2 site, taxpayers may navigate the GST landscape more easily and efficiently. Staying up to date on these developments is critical for ensuring compliance and optimizing the use of available resources.

FAQs

Is GST applied on pan masala?

It was introduced as part of revisions to the Finance Bill 2023, which the Lok Sabha passed on Friday. According to the change, the highest GST compensating cess rate for pan masala will be 51% of the retail sale price per unit, up from the present cess charge of 135% ad valorem.

How do I alter my cellphone number and email address in the e-way bill portal?

Please click the 'Update from Common Portal' option on the eway bill portal to obtain the most recent data from the GST Common Portal. If incorrect data is still displayed following this operation, please update the address/mobile number details in the GST common site through the amending process.

What is the new rule for the PAN masala?

The GST law was also revised by Finance Bill 2024, which states that manufacturers of pan masala, gutka, and similar tobacco products will face a penalty of up to Rs 1 lakh if they fail to register their packing apparatus with the GST authorities beginning April 1.

What is the legitimacy of the EWAY bill?

Is there a validity period for e-way bills? Yes. The validity of the e-way bill is determined by the distance of the goods to be transported. In the case of a regular vehicle or means of transportation, one day's validity has been supplied for every 100 kilometres or part thereof.

How many subusers can be added in one e-way bill?

How to Create or Freeze Sub-Users? - Learn by Quicko. The user can create no more than three sub-users for each principal/additional location of business. That is, if the taxpayer only has one major business location (and no other places of business), he can establish three sub-users.

What tax is levied on tobacco?

The NCCD is imposed on cigarettes based on their size. NCCD is levied per 1,000 cigarette sticks as part of the tobacco tax. The whole tax on cigarettes includes GST, NCCD, and compensating cess, which account for more than 52%.

Which Indian state has prohibited tobacco?

Telangana has outlawed the sale and distribution of gutka and pan masala containing tobacco and nicotine, a significant step toward public health protection. This one-year prohibition, which goes into force immediately, is a step towards mitigating these goods' negative consequences.