15 feb 1


Direct Taxes


Scope of the Scheme

This Scheme shall be applicable in respect of processing of the Equalisation Levy Statements.

Furnishing of Equalisation Levy Statement

  1. Every assessee or e-commerce operator shall furnish the Equalisation Levy Statement under sub-section (1) of section 167 of the Act within the time stipulated under sub-rule (2) of rule 5 of the rules.
  2. An assessee or e-commerce operator may furnish an Equalisation Levy Statement or a revised Equalisation Levy Statement, as the case may be, under sub-section (2) of section 167 of the Act at any time before the expiry of two years from the end of the financial year in which the specified services was provided or e-commerce supply or services was made or provided or facilitated.
  3. An assessee or e-commerce operator may furnish a Equalisation Levy Statement in response to notice sent by the Assessing Officer under sub-section (3) of section 167 of the Act in accordance with rule 6 of the rules.

Invalid Equalisation Levy Statement

The Commissioner may declare an Equalisation Levy Statement, invalid,-

  • for non-compliance of procedure for using any software not validated and approved by the Director General; or
  • on accountof incomplete information in the Equalisation Levy Statement.

Processing of Equalisation Levy Statement.-

  1. The Centre shall process a valid Equalisation Levy Statement in the following manner, namely:-
    1. the equalisation levy shall be computed after making the adjustment for any arithmetical error in the Equalisation Levy Statement ;
    2. the interest, if any shall be computed on the basis of sum deductible or payable, as the case may be, as computed in the Equalisation Levy Statement;
    3. the sum payable by, or the amount of refund due to, the assessee or e-commerce operator shall be determined after adjustment of the amount computed under clause (b) against any amount paid under subsection (2) of section 166 or section 166A or section 170 of the Act and any amount paid otherwise by way of tax or interest;
    4. no intimation shall be prepared or generated and sent, after the expiry of one year from the end of the financial year in which the Equalisation Levy Statement or revised Equalisation Levy Statement is furnished , to the assessee or e-commerce operator specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and
    5. the amount of refund due to the assessee or e-commerce operator in pursuance of the determination under clause (c) shall be granted to him.
  2. Where a revised Equalisation Levy Statement is furnished, the Centre shall process only the revised Equalisation Levy Statement and no further action shall be taken on the original Equalisation Levy Statement if it has not already been processed.
  3. The Commissioner may, –
    1. adopt appropriate procedure for processing of Equalisation Levy Statements; or
    2. decide the order of priority for processing of Equalisation Levy Statements based on administrative requirements.
  4. The assessee or e-commerce operator may make an application to the Assessing Officer for amending any intimation issued under section 168 of the Act, within one year from the end of the financial year in which the intimation sought to be amended was issued.
  5. Wherever an Equalisation Levy Statement cannot be processed in the Centre for any reasons, the Commissioner shall arrange to transmit such return to the Assessing Officer having jurisdiction in respect of the assessee or e-commerce operator for the purposes of Chapter VIII of the Act.
  6. In case of error in processing of the Equalisation Levy Statement due to an error in data entry or a software error or otherwise, resulting in excess refund being computed or reduction in demand of tax, the same will be corrected on its own by the Centre by passing a rectification order and the excess amount shall be recovered as per the provisions of sections 220 to 227, 229 and 232 of the Income-tax Act, 1961.
  7. In a case where there is any sum payable by the assessee or e-ecommerce operator under Chapter VIII of the Act, the refund, if any, arising from processing of the Equalisation Levy Statement, shall be set of against such sum payable.

In-Direct Taxes

1 Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Return

Recently, a functionality of “Automated Drop Proceedings” of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns.

  • a. If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension.
  • b. If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers are advised to revoke the suspension once the due returns have been filed, by clicking on ‘Initiate Drop Proceeding’ for which navigation is as follows:
    “Log on to GST Portal > Services > User Services > View Notices and Orders > Initiate Drop Proceeding”
  • In case the system does not automatically drop the proceedings or taxpayer is unable to revoke the suspension by clicking on ‘Initiate Drop Proceeding’, then the taxpayer is advised to contact Jurisdictional Officer.

Note: This functionality is applicable to the taxpayers whose GSTINs have been suspended after 1st December 2022.

Advisory on taxpayers facing issue in filing GSTR-3B

According to Hon’ble Supreme Court’s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.2022 to 30.11.2022. It has been observed that, in the process of filing TRAN forms, few taxpayers have submitted their forms on the portal but did not finally File it within the specified time. After submitting the Tran Forms, only filing was to be done with e-sign. Further, it is seen that such taxpayers have not raised any ticket for difficulty faced by them in filing Tran Forms. Some taxpayers were also contacted by GSTN and they informed that they do not intend to file TRAN forms. As the TRAN forms of these taxpayers are submitted but not filed, these taxpayers are not able to file their GSTR-3B.

The TRAN filing window has already been closed. Hence, such taxpayers are advised to raise a ticket on GST Grievance Portal giving consent that their TRAN filing status may be reset by GSTN. Once the consent for resetting their unfiled TRAN forms is received, the TRAN forms will be reset and the taxpayer will be able to file their GSTR-3B.

Module wise new functionalities deployed on the GST Portal for Taxpayers.

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders. To view module wise functionalities deployed on the GST Portal and webinars conducted/Videos posted on our YouTube channel, refer to table below:

Sl. No.Taxpayer functionalities deployed on the GST Portal duringClick link below
1December, 2022https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_december_2022.pdf
2September, 2022https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_september_2022.pdf
3August, 2022https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_Aug_2022.pdf
4July, 2022https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_july%202022.pdf
5May, 2022https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_may_2022.pdf
6January-March, 2022https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_jan_mar_2022.pdf
7December, 2021https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_december_2021.pdf
8November, 2021https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_november_2021.pdf
9July-September, 2021https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_july_september_2021.pdf
10April-June, 2021https://tutorial.gst.gov.in/downloads/news/newfunctionalities_compilationaprjun2021.pdf
11January-March, 2021https://tutorial.gst.gov.in/downloads/news/newfunctionalities_compilation_janmar2021.pdf
12October-December, 2020https://tutorial.gst.gov.in/downloads/news/functionalities_released_octtodec2020.pdf
13Compilation of short videos on Taxpayer functionalitieshttps://tutorial.gst.gov.in/downloads/news/compilation_of_short_videos_uploaded_on_gstn_you_tube_channel_from_2020_to_2022.pdf



  1. Due to change in way of filing in Version-3, including fresh process of registration of users on MCA-21 and process of stabilization of 45 forms launched with effect from 23.01.2023, and after considering various representations, in continuation of General Circular 1/2023 dated 09.01.2023, it has been decided to allow further additional time of 15 days for filing of these forms, without additional fees, to the stakeholders.
  2. Further, Form PAS-03 which was closed for filing in Version-2 on 20.01.2023 and launched in Version-3 on 23.01.2023, and whose due dates for filing fall between 20.01.2023 and 06.02.2023, can also be filed without payment of additional fees for a period of 15 days.

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