GSTN release Module wise new functionalities deployed on GST Portal for Taxpayers

GSTN -GST Portal - taxpayers - taxscan

The Goods and Service Tax Network (GSTN) notified the Module wise new functionalities deployed on the GST Portal for taxpayers from December 2020 till July 2021.

“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 as informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders,” the GSTN said.

Module-wise Compilation of Videos uploaded on GSTN YouTube channel in the year 2020

The GSTN has compiled  the GSTN Videos posted from January to December, 2020 in respect of Annual returns, Appeals, Blocking and  unblocking of E-Way Bill, E-Invoice, Filing Nil GST Returns through SMS & GSTR-1, GST-n-You Contest 2020, GSTR-1,  GSTR-3B, News and Updates, Quarterly Return Monthly Payment (QRMP) Scheme, Registration, Troubleshooting Common errors on GST Portal, Videos related to GST Portal, etc.

New functionalities made available for Taxpayers on GST Portal from October till 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.

New Functionalities in respect of Registration, Returns,  Refunds, Audit  Assessment, and Adjudication, Front Office,  Enforcement  Advance Ruling  Appeals, and Webinars conducted for the period of January-March, 2021

In case of registration from January-March, 2021 the GSTN has enabled Aadhaar Authentication enabled for Persons/ applicants applying for GST registration through the MCA portal in SPICe -AGILE Form, Disabling entering Aadhaar number by Taxpayers/Applicants in the registration application, Selection of Core Business Activity by existing Taxpayers on the GST Portal, Post TRN Login, Tracking of Registration Application Status, Deemed approval of Registration Application in Form GST REG-01, Field for capturing validity period, in case of SEZ unit and SEZ developers, in Form GST REG-01, Facility to upload documents in Form GST REG-13, Aadhaar Authentication and e-KYC changes for Existing Taxpayers.

In case of Returns from January-March, 2021 the GSTN has enabled RESET button enabled on GST Portal for Form GSTR-1/ IFF (Invoice Furnishing Facility), Reporting and paying interest & other amounts, in Form GSTR- 5A by OIDAR registrants, Download of Table 5 data, after filing, enabled for Form GST ITC-04, Issuance of Form GSTR 3A, for Non Filing of GSTR-3B Returns to taxpayers, under QRMP scheme, Discontinuation of filing of Form GSTR-9A, for FY 2019-20 & onwards, Facility to file NIL Form GST ITC-03 by the taxpayers opting in to Composition scheme, Validation of date on entry of invoices of cancelled suppliers and date of registration, in Form GSTR-6 and showing of tax period and filing status in Excel download of Form GSTR 6A, Implementation of 35% Challan in QRMP Scheme in Form GST PMT-06 for making payment, Editing the Auto- population of some data in Form GSTR-3B, Allowing reporting of GSTINs and tax deducted of OIDARs, in Form GSTR-7, by TDS deductors, Notice in Form GSTR-3A for Non Filing of GSTR-3B Returns, Invoice Furnishing Facility (IFF) facility for taxpayers under Quarterly Returns Monthly Payment (QRMP) Scheme. In case of Refund from January-March, 2021 the GSTN has enabled filing of refund application in Form GST RFD-01, by the exporter of services (with payment of tax), in cases of Foreign exchange fluctuations, Pre login Tracking of Refund Application Status, Enabling taxpayers/ applicants with (only) TRN, to manually enter bank account details in Refund Application in Form GST RFD-01, Filing of the Refund application by taxpayers under QRMP scheme. In the case of Audit from January-March, 2021 the GSTN has enabled Audit related functionalities made available to taxpayers.

In the case of Assessment and Adjudication from January-March, 2021 the GSTN has enabled the Selection of two more reasons for voluntary payment in Form GST DRC-03. In the case of Front Office from January-March, 2021 the GSTN has enabled Status of Aadhaar authentication or E-KYC verification of a GSTIN in search taxpayer functionality, Change in label and functionality of HSN / Service Classification Code Tax Rate search, and Additional information about taxpayers under Search Taxpayer functionality. In the case of Enforcemnet from January-March, 2021 the GSTN has enabled Auto-generation of Form GST DRC-01 and its availability to the taxpayer on the GST Portal. In the case of Advance Ruling from January-March, 2021 the GSTN has enabled Saving Advance Ruling/Advance Ruling Appeal applications by applicants. In the case of appeals from January-March, 2021 the GSTN has enabled Filing appeal against Refund order in Form GST APL 01. New Functionalities in respect of Registration, Return Module, E-way, Bill, Advance ruling, Taxpayer Dashboard and Search Taxpayer Functionality for the period of October-December, 2020 In case of registration from October-December, 2020 the GSTN has enabled 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 from October-December, 2020 the GSTN has enabled 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, and Filing NIL Form GST CMP 08 through SMS, on GST Portal.

In the case of the E-Way Bill from October-December, 2020 the GSTN has enabled online filing of the application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility, 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 from October-December, 2020 the GSTN has enabled Deposit of fees under CGST or IGST heads for filing an application of Advance ruling or an appeal.

In case of Taxpayer Dash board and Search Taxpayer Functionality from October-December, 2020 the GSTN has enabled 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).

New Functionalities in respect of Returns Refund, Ledgers Front Office and Webinars conducted for April-June 2021

In respect of Returns for April 2021 the new functionality was introduced in respect of Auto Generation of Form GSTR-2B, for the taxpayers under QRMP scheme, Use of Matching Offline Tool by the taxpayers under QRMP scheme, Auto-population in Form GSTR-3B of ITC, for taxpayers in QRMP Scheme, Auto-population of liability in Form GSTR- 3B, for taxpayers under QRMP Scheme, and Generation of Form GSTR-11, based on Form GSTR-⅕.

The Extension in date of filing of revocation application of cancellation Form GST REG-21. 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.

The Extension in due dates/relaxations in filing GST related compliances by taxpayers, on account of COVID Pandemic. Taxpayers registered under the Companies Act, 2013, can now file their Form GSTR-1 and Form GSTR-3B with EVC, apart from filing it with DSC, till 31st May, 2021, as notified by the Government.

New Functionalities in respect of Registration, Returns, Refund, and Webinars conducted for July 2021

In case of Registration the new New Functionalities release was in respect of facility for taxpayers/ persons to submit a complaint, in case of misuse of their PAN, for getting a registration in GST, Restricting taxpayers to opt for Composition Scheme, through Form CMP-02 and Form GST REG-01, based on their AATO & sending an alert on crossing the threshold limit and Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21.

In case of Returns the new functionality released was in respect of Download of Form GSTR-4A in excel for the composition taxpayers, Nil filing of Form GSTR-1 (Quarterly) through SMS, by taxpayers under QRMP Scheme, Filing of Form GSTR-1 by the taxpayers under QRMP Scheme on cancellation of registration, Auto population of GSTR-3B liability from IFF and Form GSTR 1 for taxpayers under QRMP Scheme, Reduction in the late fee payable, for delay in filing of Form GSTR-7, implemented on GST Portal.

In case of refunds the new functionality released was in respect of seeking adjournment of dates in SCN proceedings and submitting undertakings for not filing an appeal against order of rejection.

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