The Goods and Service Tax Networks (GSTN) in its endeavor to provide a smooth and hassle-free experience to the taxpayers and simplify the process of meeting GST compliances, a few changes were recently deployed or would be deployed shortly.
In view of the spread of pandemic COVID-19 across many parts of India, vide Notification No 14/2021-CT, dated 1st May 2021, read with vide Notification No 24/2021-CT, dated 1st June 2021, the Government had extended the date for filing of various applications falling during the period from the 15th April 2021 to 29th June 2021, till 30th June 2021 .
In addition to this, the timeline for filing of Application for Revocation of Cancellation of Registration, which was due on 15th of April 2021, had also been extended till 30th June 2021 on the GST Portal has been deployed on 1st July, 2021.
Accordingly, these extensions have now ceased to be effective w.e.f. 1st July 2021, and timelines for filing of an application for revocation of cancellation is now changed to 90 days (as was earlier) on the GST Portal, from the date of Order of Cancellation of Registration in Form GST REG-19.
Taxpayers whose registration is canceled, at the time of filing of last return in Form GSTR-10, will now be provided with details of late fee payable by them, for the delayed filing of any of the previous returns/ statements in a table, for their assistance in filing of said return by them. This information can be viewed by clicking on a hyperlink provided under the column “Late Fee Payable” in the online Form GSTR- 10.
The UIN holders file details of their inward supplies in Form GSTR-11 on a quarterly basis. They can subsequently file for a refund (if required) in Form GST RFD- 10, for the quarter, in which a summary of the documents is auto-populated from their Form GSTR-11, in an editable mode
Form GSTR-11 of the UIN holder would be generated with details of their inward supplies, on basis of Forms GSTR-1 / 5 filed by their suppliers, which will subsequently help them in filing their refund claims
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