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September 18, 2021

6 Changes in Compliance in GST

by CA Shivam Jaiswal in GST

6 Changes in Compliance in GST

1. Aadhaar authentication of registration to be made mandatory for being eligible for filingrefund claim and application for revocation of cancellation of registration.

2. Late fee for delayed filing of FORM GSTR-1 to be auto-populated and collected in next open return in FORM GSTR-3B.

3. Refund to be disbursed in the bank account, which is linked with same PAN on which registration has been obtained under GST.

4. Rule 59(6) of the CGST Rules to be amended with effect from 01.01.2022 to provide that a registered person shall not be allowed to furnish FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for the preceding month.

5. Rule 36(4) of CGST Rules, 2017 to be amended, once the proposed clause (aa) of section 16(2) of CGST Act, 2017 is notified, to restrict availment of ITC in respect of invoices/ debit notes, to the extent the details of such invoices/ debit notes are furnished by the supplier in FORM GSTR-1/ IFF and are communicated to the registered person in FORM GSTR-2B.

6. Requirement of filing ITC-04

ITC-04 must be submitted by the principal. It has been made compulsory from 1-4-2019

ITC 4 is a return which contains details of Delivery challans


  • Goods dispatched to a job worker or
  • Received from a job worker or
  • Sent from one job worker to another

it is compulsory to file for a those who send goods for Job work

When to file?

a. TURNOVER above Rs. 5 crores in last year shall furnish ITC-04 once in six months;

b. TURNOVER below Rs 5 crore in last year Rs. 5 crores shall furnish ITC-04 annually.

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