The Goods and Services Tax Network (GSTN) has issued module wise new functionalities deployed on the GST Portal for taxpayers.
November 2021
A functionality has been introduced for taxpayers to withdraw their application for cancellation of registration, filed in Form REG-16, provided no action has been initiated by the tax officer against their application. Now the effective date of suspension of a taxpayer is also displayed on the Portal when his/her profile is accessed using “Search Taxpayer” functionality.
A functionality has been introduced for taxpayers to withdraw their application for cancellation of registration, filed in Form REG-16, provided no action has been initiated by the tax officer against their application. Now the effective date of suspension of a taxpayer is also displayed on the Portal when his/her profile is accessed using “Search Taxpayer” functionality.
To enable Tax Officers to issue PMT03, an undertaking has to be filed by the taxpayers. The text in the undertaking form to be submitted by the taxpayer has been altered to include both credit and cash ledgers for enabling re-credit of inadmissible ITC to respective ledgers.
July-September, 2021
In terms of the Notification No. 34/2021 – CT, dated 29th Aug 2021, the time limit for filing of application for revocation of cancellation of registration has been extended to 30th September, 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 and 31st August, 2021.
The benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 and 31st August, 2021. It is further clarified that the benefit of notification would be applicable in those cases also where the application for revocation or cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer.
A new functionality has been implemented for taxpayers on the Portal to check the status of their bank account detail updation. In case they have not updated it within 45 days of their first time login, the system will now prompt them to update it.
The taxpayers who avail ITC fraudulently or furnish details of outward supplies in FORM GSTR-1 for one or more tax periods in excess of their liability in Form GSTR-3B shall now be suspended on the Portal.
The taxpayers shall be intimated about the suspension in FORM GST REG-31, requiring them to explain, within thirty days, as to why their registration should not be cancelled.
Annual return in Form GSTR-9 is auto-drafted, based on returns filed in Form GSTR-3B and outward supply statements filed in Form GSTR-1.
The auto-population of data from GSTR-3B (Qtrly) and IFF (for M1 & M2)/ GSTR-1 (Qtrly) in the relevant tables of GSTR-9 has been enabled for the taxpayers under QRMP scheme.
April – June, 2021
The time for filing the ‘Application for Revocation of Cancellation’ for those applicants, for whom the due date to file the same falls between 15th April to 30th May, 2021, has been extended till 31st May, 2021. Further extended till 30th June, 2021, vide Notification No. 24/2021 CT dated 01.06.2021.
The taxpayers under QRMP Scheme have been provided with an optional Invoice Furnishing Facility (IFF), to furnish details of their B2B Invoices and amendments thereto, for first two months of a quarter. Following enhancements have been made in IFF. Taxpayers can now MOVE the records saved in their IFF of first month of a quarter (if the time for filing it has expired) to IFF of the second month of the quarter. Taxpayers can also MOVE the records saved in IFF of the first month & second month of the quarter (if the time for filing it has expired) to their quarterly Form GSTR-1 (of the same quarter). Please note that the records can be moved only within a quarter. While preparing IFF/GSTR-1 (of later months of the same quarter) online, in case of saved records, taxpayers will get a pop-up prompting them to either MOVE the records by selecting YES or delete them by selecting NO.
January-March, 2021
The Persons/ applicants applying for new registration in GST, through MCA portal in SPICe-AGILE Form, can now opt for Aadhaar Authentication (while applying for registration).
The field for entering Aadhaar number has been disabled for • Taxpayers in following scenarios While adding Authorised Signatory/Authorised Representative through Non-Core amendment of registration. While adding Promoter/ Partner through Core amendment of registration. Applicants/ taxpayers adding details of Authorised Representative in New Registration application.
Normal taxpayers, irrespective of their filing profile (of quarterly or monthly), have now been provided with a RESET button on the GST Portal, in Form GSTR-1/IFF. This will enable them to delete the entire saved data, for the specific return period, but not yet submitted or filed their Form GSTR-1/IFF.
Registered manufacturers who are required to file quarterly Form GST ITC-04 (to furnish details of inputs or capital goods, sent to a job worker without payment of tax), can now download the data of Table 5 of Form GST ITC-04 (on the GST Portal), after filing the Form, when there is change in the state code, due to merger or creation of a State/ UT. This is to download data, when there is change in State/ UT code, before the goods are received back.
Any taxpayer or an unregistered person aggrieved by any decision or order passed against him/her by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date, on which the decision or order is communicated to him/her. This functionality has now been deployed on the GST Portal, to file online appeal against the refund order, with the respective Appellate Authority.
October-December, 2020
The new functionalities made available for Taxpayers on GST Portal from October till December, 2020 were in respect of Registration, Return Module, E-way Bill, Advance ruling, Taxpayer Dash board and Search Taxpayer Functionality, Miscellaneous, and Webinars conducted. In case of Registration the new functionalities released were in respect of Aadhaar Authentications in Form GST REG-01, during Registration, for all type of taxpayers (except PSU, Govt Bodies, Statutory Body and Local Authority), Filing an application for cancellation of Registration by GST Practitioner (Form GST PCT -06), PAN based Registration details to be shown to Taxpayers, Suspension status of GSTIN in certain cases, Showing Jurisdiction of CBIC and States/ UTs on the basis of PIN. In case of Return Module the new functionalities released were in respect of Quarterly Returns Monthly Payment (QRMP) Scheme, Import of e-invoice data into Form GSTR-1 of the taxpayers, Authentication through EVC, for filing of returns through GSPs, for taxpayers for whom DSC is not mandatory, Auto-populated Form GSTR- 3B in PDF format for the taxpayers, Interest payable in Form GSTR-3B under the CGST and SGST/UTGST heads can now be different, Filing NIL Form GST CMP 08 through SMS, on GST Portal. In case of E-way Bill the new functionalities released were in respect of Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility, and Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October, 2020. In case of Advance Ruling the functionality in respect of Displaying Annual Aggregate Turnover (AATO) to taxpayer’s on their Dashboard and View of Annual Aggregate Turnover of a Taxpayer, under “Search Taxpayer” on GST Portal (Post Login) was released.
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