GSTN Advisories on E-Way Bills, HSN Codes, Rectification, GSTR-2B & Waiver Scheme

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GSTN Advisories on E-Way Bills, HSN Codes,
Rectification, GSTR-2B Waiver Scheme
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• Summary
• In January 2025, GSTN issued several advisories
  focusing on updates and new functionalities to
  improve taxpayer compliance. Key updates included
  the extension of e-way bill validity for those
  expiring on December 31, 2024, and the
  introduction of a rectification application
  process for incorrect ITC orders. Furthermore,
  Phase-III of mandatory HSN codes for GSTR-1 and
  GSTR-1A has been implemented, replacing manual
  entry with dropdown selections and bifur-cating
  the reporting tables for B2B and B2C supplies.
  The advisory also covered new guidelines for the
  Waiver Scheme under Section 128A, enabling
  taxpayers to file applications under specific
  condi-tions. In addition, GSTN introduced
  business continuity plans for e-invoice and
  e-waybill systems, emphasizing the use of
  alternate mechanisms to ensure seamless
  operations during disruptions. Fi-nally, the CBIC
  issued a caution about fake summons being issued
  by fraudsters, urging taxpayers to verify
  communications via the CBICs DIN verification
  tool. These advisories are aimed at streamlin-ing
  GST compliance and ensuring smooth operations for
  taxpayers. Common portal of GST, GSTN keeps on
  issuing advisories on new functions / updates on
  the portal for upgradation of functionalities and
  new options or functions enabled for
  implementation by taxpayers.

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• During the last week of January 2025, the
  following advisories have been issued so far in
  relation to the various compliances by GSTN
• GSTN Advisory on Extension of E-way Bills
• GSTN Advisory for Rectification Application
• GSTN Advisory on Phase- III for HSN Codes
• Generation Date for Draft GSTR 2B for December,
  2024
• New Advisory for Waiver Scheme under Section 128A
  GSTN
• advisory on implementation of mandatory HSN Codes
  in GSTR-1 and GSTR 1A GSTN advisory on Business
  Continuity for e-invoice / e-way bills CBIC has
  also issued a press release advising caution on
  fake summons being issued in fraudulent manner by
  certain persons.

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• These are summarized below
• GSTN Advisory dated 01.01.2025 on Extension of
  E-way Bills GSTN has taken following emergency
  measures in relation to issues being faced in
  generation of e-way bills expired on 31.12.2024
  Extension of Expired E-Way Bills As per the
  existing procedure, e-way bills that expired at
  midnight on 31st December, 2024, could be
  extended either within 8 hours prior to the
  expiry or 8 hours after the expiry. Due to the
  technical glitch, this process was disrupted. To
  mitigate the impact, the win-dow period for
  extending the e-way bills expiring on 31st
  December, 2024, has been extended up to 1st
  January, 2025, midnight. Taxpayers and
  transporters are advised to utilize the Extend
  EWB facility on the portal to extend these e-way
  bills, if required. Generation of E-Way Bills for
  Goods Moved During the Glitch Payers and
  transporters who moved goods on 31st December
  2024 without generating e-way bills due to the
  technical issues are required to generate the
  necessary e-way bills on 1st January 2025 using
  the existing facility on the portal.

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• GSTN Advisory dated 07.01.2025 for Rectification
  Application GSTN has issued an Advisory on
  availability of a new functionality on the Portal
  for tax-payers to file an application for
  rectification of ITC related orders issued under
  section 73/74. It con-tains step-by-step process
  for filing application. CBIC had vide
  Notification No. 22/2024-CT dated 08.10.2024
  notified that any registered person against whom
  any order confirming demand for wrong availment
  of ITC, on account of contravention of provisions
  of section 16(4) of the CGST Act had been issued,
  but where such ITC is now available as per the
  recently inserted sec-tion 16(5)(6) of the CGST
  Act, would now be able to file an application for
  rectification of such de-mand orders. The
  taxpayers can file application for rectification
  of such orders post login, by navigating Services
  gt User Services gt My Applications, selecting
  Application for rectification of order in the
  Application Type field, clicking on the NEW
  APPLICATION button and entering details in the
  dis-played fields. A hyperlink has also been
  provided on the Portal to download the proforma
  in Annexure A in word format, required to be
  uploaded after entering details of the demand
  order of the ITC wrongly availed on account of
  contravention of section 16(4) of the CGST Act,
  now eligible as per section 16(5)/(6) of the CGST
  Act, while filing the application for
  rectification. GSTN Advisory on Phase- III for
  HSN Codes GSTN has advised the implementation of
  Phase- III regarding Table 12 of GSTR-1 and
  GSTR-1A from the return period January, 2025,
  i.e., mandatory mentioning of HSN codes in GSTR-1
  GSTR-1A. In phase-III Manual entry of HSN has
  been replaced by choosing correct HSN from given
  Drop down. Table-12 has been bifurcated into two
  tabs- namely B2B and B2C, to report these
  sup-plies separately. Validation regarding values
  of the supplies and tax amounts involved in the
  same, have also been introduced for both the tabs
  of Table-12. However, in initial period these
  validations have been kept in warning mode only,
  which means failing the validation will not be a
  blocker for filling of GSTR-1 1A. (

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• Generation Date for Draft GSTR 2B for December,
  2024 This is GSTN has advised that in light of
  the extended due dates for filing GSTR-1 and
  GSTR-3B returns for the month of December 2024
  (Quarter October-December, 2024) as per
  Notifi-cations No. 01/2025 and 02/2025 dated 10th
  January 2025, the Draft GSTR-2B for the month of
  December, 2024 (Quarter October-December, 2024)
  will now be generated on 16th January, 2025 in
  accordance with the rule 60 of CGST Rules, 2017.
  Taxpayers can recompute Draft GSTR-2B if any
  action is taken in IMS after the generation of
  the same GSTR-2B on or after 16th January, 2025.
  (Source GSTN Advisory dated 14.01.2025) New GSTN
  Advisory dated 14.01.2025 for Waiver Scheme under
  Section 128A With reference to GSTNs earlier
  advisory issued by GSTN on 29.12.2024, (see link
  https//taxguru.in/goods-and-service-tax/gst-waive
  r-scheme-application-process-spl-02-filing-guide.h
  tml), GSTN has advised that Both Forms GST SPL
  01 and GST SPL 02 are available in the GST portal
  and the taxpayers can file applications under
  waiver scheme. One of the eligible conditions for
  filing application under waiver scheme is to
  withdraw the appeal applications filed against
  the demand order/notice/statement for which
  waiver applica-tion is to be submitted. For the
  appeal applications (APL 01) filed before First
  Appellate authority, withdrawal option is already
  available in the GST portal. For the appeal
  applications (APL 01) filed before 21.03.2023,
  withdrawal option is not available in GST portal.
  For such cases, the taxpayers are advised to
  submit their request for with-drawal of appeal
  applications to the concerned Appellate
  Authority. The Appellate authority will for-ward
  such requests to GSTN through State Nodal officer
  for withdrawal of such appeal applications (i.e.
  filed before 21.03.2023 and not disposed off)
  from backend. Taxpayers can report difficulties
  to https//selfservice.gstsystem.in by raising a
  ticket un-der category Issues related to Waiver
  Scheme. GSTN advisory dated 22.01.2025 on
  implementation of mandatory HSN Codes in GSTR-1
  and GSTR 1A Phase III of the implementation of
  HSN Code related changes to GSTR 1 and GSTR
  1A is being implemented w.e.f. return period of
  February, 2025 In Phase III for Table 12 of
  GSTR-1 and GSTR 1A, manual entry of HSN has been
  replaced with choosing correct HSN from dropdown.
  Table 12 has been bifurcated into two separate
  tabs for B2B and B2C supplies to report such
  supplies separately. Validations regarding values
  of the supplies and tax amount involved has also
  been intro-duced for both tabs of Table 12 and
  for initial period these validations have been
  kept at warning modes, which means that filing of
  GSTR-1 and 1A would be allowed even on failing of
  these valida-tions. As an enhancement, a
  downloadable list of HSN and SAC Codes is also
  available in Table 12 and in the existing button
  for Product Name as in My Master, search option
  has been ena-bled.Read more at https//taxguru.
  in/goods-and-service-tax/gstn-advisories-e-way-bil
  ls-hsn-codes-rectification-gstr-2b-waiver-scheme.h
  tmlCopyright Taxguru.in