The Goods and Service Tax Network (GSTN) deployed the module-wise new functionalities on the GST Portal during October-December 2020 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, other Miscellaneous topics. Various webinars are also conducted during the period for the benefit of the stakeholders.
For Taxpayers applying for a new registration and opting for Aadhaar Authentication, the authentication would now be required to be done only for one Primary Authorized Signatory and one Promoter/Partner, (instead of all Authorized Signatories and Partners/Promoters, hitherto).
If a taxpayer has not opted for Aadhaar Authentication while applying for a new registration and if a SCN is raised by a Tax-officer, on Aadhaar Authentication tab, the taxpayer will be able to upload E-KYC documents while filing clarification. This upload of E-KYC documents can also be done by the Tax Official (on behalf of the taxpayer) doing site verification.
The GSTN has now introduced auto-populated Form GSTR-3B in PDF format, for the benefit of the taxpayers.
A Composition taxpayer can now file a NIL statement in Form GST CMP-08 for a quarter, through an SMS, apart from filing it through online mode, on GST Portal.
From 1st December 2020 onwards, the E-Way Bill (EWB) generation facility of a taxpayer is blocked (irrespective of their Aggregate Annual Turnover), for default in filing of Return in FORM GSTR-3 B or Statement in FORM GST CMP-08, for two or more consecutive tax periods, in terms of Rule 138E (a) and (b) of the CGST Rules, 2017. A facility of ‘Communication Between Taxpayers’ has been provided on the GST Portal, for sending a notification by recipient (or supplier) taxpayers to their supplier (or recipient) taxpayers, regarding missing documents or any shortcomings in the documents or any other issue related to it.
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