Notifications (April 2021)

Reporting of 4-digit/6-digit HSNs has been clarified.

Certain 6-digit HSN codes are unavailable in HSN Master and are not approved by e-invoice/e-way bill portals. It should be remembered that unique 6-digit HSNs from the HSN/Customs Tariff are permitted in the scheme. As a result, the declaration of HSN at 4/6 Digits must only be made up of legitimate HSN codes. However, some taxpayers are attempting to record by reducing the first 6-digits from an otherwise correct 8-digit HSN. The minimum number of digits on the HSN is the number that must be listed on the invoice.

Valid HSN codes as available in tariff, at both 6-digits and 8-digits, can be listed where HSN 6 digits are defined to be recorded in the invoice. Similarly, valid HSN codes as available in tariff, at 4-digit, 6-digit, and 8-digit, can be listed where HSN at 4-digits is mentioned. However, the 4/6 Digit HSN Codes, which are not included in the tariff, as well as the basic classification, unit, and GST rate, are not permitted to be specified.4/6 digit HSN Codes, as well as a detailed overview, Unit, and Price, are not included in the tariff.


New features of Form GSTR-2B & GSTR-3B, Under QRMP Scheme 

For QRMP taxpayers, automatic generation of Form GSTR-2B

Form GSTR-2B includes information about filed Invoice Furnishing facility (IFFs) (for Months M1 and M2) and with Form GSTR 1. (for Month M3). Input Tax Credit (ITC) is divided into two parts on Form GSTR 2B: available ITC and not available ITC, which includes the taxpayer’s tax responsibility which flows from the taxpayer’s own filed IFF & Form GSTR-1.

Taxpayers can view and download their system-generated Quarterly Form GSTR-2B by clicking on the Auto-drafted ITC statement for the quarter. Form GSTR-2B’s default view is quarterly. The taxpayer will choose from a drop-down screen to check data for a certain month. A hyperlink called ‘View advisory’ has also been given, which when clicked brings up a pop-up with the conditions and cut-off dates for quarterly GSTR-2B. This provides information about the source and type of supplies, such as monthly taxpayers and QRMP taxpayers.

ITC auto-population for QRMP taxpayers in Form GSTR-3B

The figures will now be auto-populated in Table 4 of Form GSTR-3B, for the QRMP taxpayers. An additional button ‘System computed GSTR-3B’ has been added to the GSTR-3B dashboard website, from which taxpayers can download the GSTR-3B form. The taxpayer will change the auto-drafted values to match their documents and save the changes. If the usable ITC is raised by more than 5% or the ITC to be offset is lowered even slightly, the device would send an alert to taxpayers, in such situations, though, the device would not prevent taxpayers from filing the form.


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