GST Updates for the Month of July 2023

A detailed summery of July 2023 GST updates

In this post, we will discuss the updates that happened in GSt during the month of July 2023. Let’s look at these sections in detail:

1. GST Return Due Dates


ReturnTypePeriodDue Date
GSTR 1 (Outward Supplies)MonthlyJune 202311th July 2023
GSTR 1 (Outward Supplies)QRMPApril – June 202313th July 2023
GSTR 3B (Monthly Return)MonthlyJune 202320th July 2023
GSTR 3B (Monthly Return)QRMPApril – June 202322/24 July 2023
CMP 08 (Self Assessment Tax)Composition SchemeApril – June 202318th July 2023
GSTR 5 (NRTP)MonthlyJune 202313th July 2023
GSTR 5A (NR OIDAR)MonthlyJune 202320th July 2023
GSTR 6 (ISD)MonthlyJune 202313th July 2023
GSTR 7 (TDS)MonthlyJune 202310th July 2023
GSTR 8 (TCS)MonthlyJune 202310th July 2023

2. Summary of Latest Circulars / Notifications

1. Due Date Extension:

  1. For the State of Manipur for the tax period April 2023 & May 2023, due date of GSTR-1, GSTR-3B and GSTR-7 was extenteded till 30th June 2023
  2. For regions of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the State of Gujarat, for the tax period May 2023, due date of GSTR-3B was extended till 30th June 2023


a.      [14, 15 & 16/2023-CTR dated 19.06.2023

a.      17/2023 – CTR dated 27.6.2023]

2. Guidelines for Processing of Applications for Registration:

  • The Board has issued the guidelines for strengthening the process of verification of applications for registration at the end of tax officers in a uniformed manner
    1. On receipt of the application for the registration in the Task List of the concerned officer on ACED-GST application, the officer shall initiate the process of scrutiny and verification of the details filled by the applicant in the application for registration in FORM GST REG-01 and the documents uploaded by the applicant along with the said application
    2.  DGARM is conducting risk rating on the applications for registration based on various data analytics and risk parameters
    3. Special attention is taken for applications which covers any of these parameters
      1. Where any registration obtained on the PAN of the applicant has been cancelled previously
      2. Where any registration obtained on the PAN of the applicant is suspended at the time of verification of a new application of registration
      3. Whether any application for registration on the PAN of the applicant has been rejected previously
      4. Whether the place of business of the applicant appears to be risky based on local risk parameters
      5. Whether the proof of address of place(s) of business prime facie appear to the suspicious/doubtful on the basis of scrutiny of the application and the documents
    4. The proper officer may seek clarification or information or document(s) inter alia in the following cases
      1. Where any document is incomplete or not legible, the proper officer may seek complete or legible copy of the same
      2. Where the address of place of business does not match with the document uploaded by the applicant, or where such uploaded document does not appear to be a valid proof of the address of the said place of business, the proper officer may seek additional documents to confirm the address details
      3. Where the address of place of business is incomplete of vague, the proper officer may seek complete and unambiguous details of the address along with the corresponding documentary proof
      4. Where any GSTIN linked to the PAN of the applicant is found cancelled or suspended, the proper officer may seek clarification or reasons for the same from the applicant, if required
    5. Time Lines
      1. Proper Officer must ensure that he issues REG 03 for for seeking further information within seven days from the date of submission of the application where Aadhar Authentication is completed and thirty days in all other cases
      2. In case physical verification is required, a proper officer has to complete the physical verification and upload all the required documents in REG 30 within prescribed time line
      3. In case Registration is approved on Deemed Approval Basis and based on risk parameters, if physical verification is required then it has to be completed by the proper officer within 15 days of the deemed approval
      4. Wherever the registration person is found to be non-existent or fictitious, subsequent remedial action(s) may by taken without any delay


o   [Instruction No 03/2023-GST dated 14.06.2023]

3. GST Portal Updates

1. E-Invoice Verifier App by GSTN: The E-Invoice Verifier App is developed by GSTN, for verifying e-Invoices and other related details

  1. Key Features
    1. QR Code Verification
    2. User Friendly interface
    3. Non-Login based
  2. App can be downloaded from the Playstore  by searching “E-Invoice QR Code Verifier”

2. Update on Enablement Status for Taxpayers for e-Invoicing: From August 1st 2023, E-invoice is applicable for taxpayers whose aggregate turnover crosses Rs 5 Crores in any FY. GSTN Portal has enabled the E-invoicing facility to all the taxpayers who fall under such threshold.

The enablement status can be checked on the e-invoice portal at https://einvoices.gst.gov.in

The enablement status indicated on the e-invoice portal does not indicate a legal obligation on taxpayers to use e-invoicing. However, actual liability to generate IRN shall be checked by taxpayers with respect to applicable notification in the light of facts pertaining to them.

3. Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B): GSTN has developed a feature to enable taxpayers to explain the difference in GSTR 1 and GSTR 3B online in Form DRC 01B

Intimation will be issued in Part A of the Form and taxpayer has to reply to the same in Part B of the Form by selecting the reason in the dropdown list or choose to make the payment in Form DRC 03

“Written by”

GST Team VnV (Venu and Vinay)