Top 4: New Functionalities Available at www.gst.gov.in

Recently the GSTN has installed new features and functionalities at the GST portal(www.gst.gov.in). You can read below the latest News on the GST portal for New Functionalities installed in 2020 & 2021. These new features include Aadhar authentication for GST registration. Here is the complete list.

Registration

Automatic approval of Registration Application for REG-01:

According to Notification No 94/2020-CT, dated 22nd December 2020, all fresh GST Registration applications will get automatically approved in 7 days.

However, earlier it was 3 working days if no action was taken by Tax Official during this period.

Further, now if the Aadhaar authentication fails or the person applying for fresh GST registration has selected “No” for Aadhaar authentication, the application will get automatically approved after 30 calendar days.

Earlier it was 21 calendar days if no action is taken by Tax Official during this period.

A field for capturing validity period for SEZ

1. Applicants applying for GST registration as SEZ unit and developer in Form GST REG-01 will now be required to provide a validity period as per the letter of approval (LOA) / Letter of License (LOP).

2. Information regarding the expiry of the validity period will be now made available to the Tax Officers. This is in the case where it is not increased by the taxpayer after the expiry of the period. The GST system will ask the tax officer to take action in such cases.

3. The taxpayer can now change their status as an SEZ unit or SEZ developer, by applying for a core amendment to the GST registration.

New Facility to upload documents in GST REG-13

“The REG 13 is an application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others”

1. The functionality is provided to the registrants to upload a copy of the notification issued by the MEA/state while applying for registration on the GST portal.

2. A similar facility i.e to upload documents on the GST portal has also been provided when filling out an application for the core amendment for UIN Registrants.

The Aadhaar Card Verification and e-KYC changes for Existing Taxpayers

1. Aadhaar Card Authentication for one Promoter and Primary authorized signatory has been implemented on the portal for existing taxpayers.

2. After logging on to the GST portal, the existing registered taxpayer will be shown a pop-With the question “ Would you like to authenticate Aadhaar of the Partner/Promotor and Primary Authorized Signatory “. Also, the other two options will be shown as “Yes” to navigate to My Profile” and “Remind me later”.

Returns

Allows reporting of GST number and tax deducted of OIDARs, in GSTR-7 for TDS deductors.

1 . Earlier, the reporting of the GST number of OIDAR registrants was not allowed in Form GSTR-7. This is for reporting of tax deduction made by the TDS Deductor. This facility has now been enabled on the GST Portal. The TDS deducted will be credited to the cash ledger of the OIDAR supplier after its acceptance.

Notice in Form GSTR-3A for Non-Filers of GSTR-3B Return

1. The CST Section 46 of the GST Act provides for the issue of notice to return defaulter. Hence, the said notice to return defaulters in Form GSTR-3A has been issued through the System for the defaulters of GSTR-3B return for the tax period of November 2020.

2. If the defaulters fail to file the GSTR 3B return within fifteen days of the issue of the said notice, the list of such defaulters shall be made available on the dashboard of tax authorities in the Assessment / Adjudication module. This is for framing assessment under CGST section 62.”

Invoice Furnishing Facility (IFF) for QRMP) Scheme

An Invoice Furnishing Facility (IFF) under the QRMP scheme has been provided to taxpayers.

Refund

Filing of the Refund applications by taxpayers under the QRMP scheme has been enabled now.

1. All the taxpayers who have opted for quarterly filing of GSTR-3B in QRMP scheme, will now be allowed to claim refund on quarterly basis only.

2. If the taxpayer under the QRMP scheme chooses a period other than Quarterly while filing a refund application, they will be shown an error message. Also, they will not be allowed to proceed with the filing of the Refund application on the GST Portal.

Appeals

Any taxpayer or an unregistered person who is not in favor of an order passed against him/her by an adjudicating authority may appeal to the
Appellate Authority. This can be done within three months from the date, on which the decision or order is communicated to him/her.

Therefore, the online functionality has now been deployed on the GST Portal, to file an appeal against such refund order, with the respective Appellate Authority.

Concusion

Above is the list of the latest functionalities available on the www.gst.gov.in website till today for 2021. We think that the online Aadhar Authentication, during the registration process is an advanced feature provided by the government.

Whereas IFF under the QRMP scheme can be still confusing. This is because on one side the facility is provided to upload the invoices on the monthly basis. Also, the relaxation is given to upload on a quarterly basis.

Therefore, it is a bit confusing for the taxpayer whether to upload the invoices on monthly basis or on a quarterly basis. The situation that arises here is because the recipient of goods or services wants to avail the input tax credit, the taxpayer needs to upload the invoices on the monthly basis.

GST Portal updates In April 2020

22.04.2020: If you are registered under GST and filing GST returns and performing other activities online then you should be aware of the latest gst portal information.

The government introduces many new functionalities and new features on the GST portal.   These utilities or new updates help taxpayers to perform the online activities smoothly.  Overall it improves the quality and user-friendly experience of the user on the GST portal.

Below are the news updates and functionalities added on GST portal to facilitate taxpayer.  Latest is on top:

New Functionalities and Updates as on 18.04.2020

1. Changes in GSTR 6 Format

The changes are being made in Credit utilization criteria in GSTR 6 to be filed by the Input Service Distributors. This will be available for taxpayers from 14th April 2020 on the GST portal.

However, the existing data of GSTR 6, which was earlier in the Saved mode will be lost during these changes. Therefore, the taxpayers will have to feed this data again if such data was existing in their GSTR 6.

2. Changes in Registration Form for TCS Taxpayers

The new functionality is available for Registration for TCS taxpayers. Thus, the suitable changes are being made in form GST REG 7. The changes include Registration in a State/UT with Head Office address.

The GST law requires obtaining the TCS registration in each State/UT, from where it has a requirement to collect TCS. Thus, The E-Commerce operators were facing issues to obtain registration in a few states/UT as they did not have their physical presence in these states.

In order, to meet such challenges the GSTN has made necessary changes in the online Registration form, from 01st April 2020. Thus, now these e-commerce operators will able to obtain registration without having their physical presence in the required states/UT.

3. Alert for Opting Composition Scheme

The taxpayers opting for composition scheme will now see an alert while filing the form GST REG 01 & Form GST CMP-02. Also, they will see an alert during the entry of any non-core amendment options.

Therefore, the taxpayers engaged in the manufacturing of commodities will see an alert that, they are not into the manufacturing of Pan Masala, Tobacco, Icec ream, etc. Thus, the system will now allow opting for composition scheme only after confirming that, they are not into the above commodities.

New Functionalities on GST portal as on 26.03.2019

1) GSTR 9 Annual Return for the Financial year 2017-2018 is now available, for filing in online mode.  A regular taxpayer shall file the GSTR 9 Annual return.  Read here to know how to file GSTR 9 online.

2) API is available for CBIC/Model I states for back office integration.

3) Annual Return in form GSTR 9A is also available on GST website.  A composition dealer shall file annual Return in Form GSTR 9A.

4) Month-wise comparative table of liabilities and credit claimed is available to download and to view it online.

Now you can view and download a report on tax liabilities declared in GSTR 1 and paid in GSTR 3B.  Further, you may also view input tax credit claimed in GSTR 3B and accrued in GSTR 2A.  Similarly, Now one can see the liability paid under the reverse charge and uploaded data by the supplier.

You can view this functionality on Returns dashboard on the GST Portal  under the headings “Comparison of liability declared and ITC claimed.

5) The facility to apply for revocation of suo-moto cancellation of GST registration is now available.  However, this facility is available only to OIDAR /TDS /TCS/NRTP type of category taxpayers.

Top Portal updates as on 27.02.2019

GSTN has recently inserted new functionalities on GST portal.   As a taxpayer, now you can take the advantages of below features.

• Furnish details of security/ surety in ASMT-05
• Submit application for compounding in CPD-01
• upload statements/ supporting documents with RFD-01
• File application for rectification of order passed by appellate authority

Top updates as on 02.02.2019

• Preferred bank list will get auto-update, whenever you will make GST payment by using online banking.
• Up to 6 banks links will be available to you while making online GST payment on the gst portal.

• Now there is no Restriction for applying for a refund on a quarterly basis for GSTR 1

• You can now file GST refund application on monthly basis, even if you are filing a quarterly return.

• Auto approval of appeals filed by taxpayer or Tax department: Now the system will generate automatic acknowledgment for you after successful submission of an application. If in case appellate authority fails to do it so.
• A release of API related to Assessment and adjudication
  • Assessment of non-filers of GST Return
  • Summary Assessment
  • Rectification of mistakes
• Removal of Validation of 2% in Form GSTR 7 under GST :
  • During filing of GSTR 7, the system was checking if the total amount of deducted is 2% of the taxable value or not.  This is pertaining to table 3 and 4 in GSTR 7.
  • TDS Deductors are now free to declare any value in CGST, SGST or IGST  column.  GSTN will not check if the entered amount is 2% or not. Also, it will not check whether deducted equally or not.   This feature will get an update in offline utility also.

Functionalities available for CBIC Tax officers as on 21.01.2019

• Tax officers can now download documents attached with GST Refund application in Form RFD-01A
• They can now see GSTR 5A Return (OIDAR)  and GSTR 6 (ISD) returns
• Also, they can see GSTR 10 final return for the cancellation of GST Registration.
• Can enable/disable LUT facility (RFD – 11)
• Tax officer can handle registration applications for revocation of cancellation.
• MIS on registration cancellation with the reason for it.

New Functionalities for Taxpayers

Filing of Monthly Refund applications by Quarterly Return filers

• There will be no restriction now, to apply for refund on quarterly basis for quarterly return filers.
• Now, these taxpayers will also, be able to file refund application on the monthly basis. This implies that the taxpayer can file monthly refund application.

GST Practitioner – Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer

• Tax payers can now select a GST Practitioner, to prepare an appeal in Form GST APL-01, to be filed by them.
•  The GSTP can save draft of the appeal application form.
• The taxpayer and GSTP would be able to continue on the saved drafts of the appeal application form, saved by either of them

Advance Ruling- Appeal against the Advance Ruling given the Authority

• Once an advance ruling is issued by the authority and if the applicant or the taxpayer is aggrieved by such an advance ruling, they can file appeal before the appellate authority

Advance Ruling- Rectification of mistake in the order by the advance ruling authority or its appellate authority

• If there is any mistake in the order passed under Section 98 or 101, by the authority or the appellate authority, which is apparent from the record, the authority or the appellate authority can pass a rectification order for rectifying such mistake, if such mistake is noticed by the authority or by the appellate authority themselves or if such mistake is brought to its notice by the concerned or the jurisdictional officer or by the applicant/appellant, within a period of six months from the date of the order. The applicant/appellant can make an application to the authority/ appellate authority for rectification of the mistake

Assessment & Adjudication – refer Section 161 of the CGST Act, 2017, Rule 142 of the CGST Rules, 2017 & Form GST DRC-08

• Rectification of mistake in the order by the Adjudicating Authority
• Errors or mistakes apparent on face of record can be rectified by the Adjudicating Authority on the basis of suo-moto rectification or upon receipt of application from taxpayer, within a period of six months from the date of issue of such order. Rectification request can be given by taxpayer within 3 months from date of issue of order

Payment -Over the Counter (OTC) Payment

• Presently, Normal GSTINs, who has selected their Constitution of Business as “Government Department” or “Others” in Registration Form, are able to create an OTC challan of more than Rs 10,000, in a Tax Period, on GST Portal

• But other Users (irrespective of their Constitution of Business) are not able to create an OTC challan of more than Rs 10,000, in a given Tax Period, on GST Portal
• Now, every taxpayer can create an OTC challan of more than Rs 10,000, in a specific Tax Period on GST Portal. This is in both pre-login & post login modes. There is no System check to verify limit of OTC challan amount.

New Functionalities – 15.10.2018

GST Return

• Facility to download TCS data of Form GSTR-2A to an Excel file is now available
• Taxpayer were earlier provided with a facility to download details of Form GSTR-2A in an Excel file.   Now they have been provided with an option to download TCS section also, of the Form GSTR-2A, to that Excel file in a different sheet

GST payment

• Challan of ISD registrants – (disabling of minor heads – tax, interest & others)
• All Major heads (CGST, IGST, Cess, SGST/UTGST) and all Minor heads (Tax, Interest, penalty, Fee and Others) are now in enable mode during challan generation, for all type of Users on GST portal, in both pre and post login mode.
• For ISD (Input Service Distributors) users only Fee and Penalty minor heads will get enable in challan (under all Major heads (CGST, IGST, Cess, SGST/UTGST)). Rest all other minor heads (Tax, Interest, Others) will remain disabled under all Major Heads (and ISD Users will not be able to enter amount under Tax, Interest and Others minor heads).
• Acceptance of CIN generated in case of Net Banking even after expiry of CPIN for payment
• Presently, for making payment if Taxpayer created a challan in E- payment mode and initiated payment within the expiry period of CPIN, but bank generated CIN after expiry of CPIN, then GST system does not accepts that CIN.
• Modification on the portal is done for acceptance of CIN generated in case of Net Banking (E-Payment), even after expiry of CPIN, if payment is initiated before expiry of CPIN and where Taxpayer generated a CPIN in E-payment (Net Banking) mode.  Also, initiated payment through Net Banking before the expiry of CPIN.
  Masking of data in challan
• At the time of generation of challan, Mobile No, email-Id and address of tax payer will now be in a mask mode for data security.

GST Registration

• Replication of Opt in or Opt out status, across all GSTINs with same PAN
• If a taxpayer wishes to opt in or opt out from Composition Scheme, he performs this activity for a particular GSTIN, on the GST Portal. Changes have been made on the GST Portal that, if a user opts in or opts out of Composition scheme then this status will be reflected across all GSTINs, with the same PAN.
(Refer proviso to Section 10(2) of the CGST Act, 2017)

——updated on 08.10.2018———-

New Functionality

• Filing of refund for multiple tax period in Four types of cases & upload of prescribed statements
• Taxpayers filing following refund applications, has now been provided with facility to apply for refund for multiple tax period and upload statements, as mentioned below:
• Export of services with payment of tax (AF 02) with Statement 1
• ITC accumulated due to Inverted duty structure (AF 05) with Statement 2
• On account of supplies made to SEZ (Unit and Developer) with
  payment of IGST (AF 06) with Statement 4
• Recipient/Supplier of deemed export(AF 08) with Statement 5B

Demands & Recovery- Form GST DRC-20

• Application for payment of dues in installments is now available on the GST Portal for the Taxpayers.

• (Refer Section 80 of the CGST Act, 2017 & Rule 158(1) of the CGST Rules, 2017)

GSTR7 & GSTR 7A

Form GSTR 7 and GSTR 7A is now available on GST portal for Tax Deductors

————————————–updated on 06.10.2018————————–

Form GSTR-10 Offline Utility

An Offline utility of Form GSTR-10 (Final Return) is now available to download. This download is available under the download section of the GST portal.

The excel based offline utility is intended to help taxpayers to prepare their Form GSTR-10 offline.  The GSTR-10 form is to be filed by the registered taxable persons.

The taxpayer needs to file this return once his registration has been canceled either on his own request or by suo-moto proceedings by the department.   Please Refer section 45 of the CGST Act, 2017 for more information.

Form GSTR-7 and GSTR- 7A

Details: Return for  Tax Deduction at Source in Form  GSTR-7, and Form GSTR-7A (Tax Deduction at Source Certificate)is now available on GST portal to the Taxpayers.

Please Refer to Rule  66(1)  and  Rule  66(3)  of  CGST Rules, 2017 for more information.

Removal of validation in Form GSTR-1 in Shipping Bill date & Invoice date.

Details: There was a checkbox in the application Till now,   that date of shipping bill should always be later than the date of the tax invoice.

In case, the date of shipping bill is filled prior to the date of the invoice, a system used to throw up error, due to the validation check.

Since the shipping bill can be filed even before the issue of the tax invoice, this validation check has now been removed from table 6A (Exports).  It is also removed from amendment table 9A, in Form GSTR 1 return.

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