The Goods and Services Tax Network ( GSTN ) has enabled several new functionalities from January 2019 for the taxpayers. They include the following;
- Taxpayers can furnish details of security/surety in prescribed form ASMT-05. After submitting the form online, they are required to furnish a hard copy of the original bank guarantee/ surety/ security to the proper officer.
- Taxpayers can submit an application for compounding of the offenses in form CPD-01.
- Taxpayers or tax officer can file an application, for rectification of an order passed by an appellate authority (section 161 of CGST Act).
- The taxpayer can upload notified statements and 5 supporting documents at the time of filing of the refund application, RFD-01A.
- Tax officer can, after giving an opportunity of hearing to the taxpayer, either allow or reject an application for compounding of offense in form CPD-02.
Further, the below functionalities were added on the CBIC-GST portal for the taxpayers from January 2019.
- Tax officers can download documents attached with refund application RFD-01A. • Tax officers can see GSTR 2A on credit admissible.
- Tax officers can see ITC 04 on goods sent for job-work.
- MIS report – on Nil return filers—for a month and for different returns.
- MIS report—the formation-wise number of taxpayers available fora defined period.
