The Goods and Services Tax Network (GSTN) has enabled some new features on the GST portal for taxpayers.
GSTN has told about various changes made in Form GSTR-1 or IFF with an aim to improve the taxpayer’s experience on the portal. These improvements have been made to the GSTR-1 and GST IFF (Invoice Furnishing Facility) user interface, providing taxpayers with a restructured dashboard and easy amendment functionality and adding of records, number of documents with color-coding, increased number of records per page, and recipient-wise record counting.
A new facility ‘My Master’ has been added to help taxpayers to make data entries faster and to eliminate the errors while providing details of outward supplies in Form GSTR-1. With this facility, a taxpayer can submit and save the details of his recipients and suppliers, along with HSN of the commodities they deal with in for two masters on the GST portal and in the offline tool having name Product Master, and Supplier/Recipient Master.
With these features whenever a taxpayer fills in detail in the related field of the GSTR-1 return form for which the master exists, the offline solution will fetch the details from the master and represent the possible values organized in a drop-down way according to the keywords entered.
Just by selecting options from the dropdown menus, corresponding fields of that row will be filled up automatically. Taxpayers can also sync the details between offline and online portals, they can upload master created in offline mode through GST common portal as JSON file to keep their online master up-to-date, and, similarly, they can also download the master data created via online tool and import it in the offline tool for the same purpose.
The system used to return an error message if a supplier entered the GSTIN of a suspended taxpayer in the B2B, B2BA, CDNR, and CDNRA tables of Form GSTR-1/IFF. This validation has now been removed and taxpayers would be able to enter a suspended GSTIN as a recipient of taxable supplies in respective tables of Form GSTR-1/IFF.
Earlier, when a supplier used to fill GSTIN of a suspended taxpayer in B2B, B2BA, CDNR, and CDNRA tables of Form GSTR-1/IFF, they were getting an error message. Now, this system has been also removed and now taxpayers will be able to fill suspended GSTIN as a recipient of taxable supplies in the relevant tables of Form GSTR-1 or IFF.
There is also a big change, now the Enforcement module has been blended with the appeal module. So, now taxpayers can file appeals in online mode against orders passed by an Enforcement Officer. Similarly, the Assessment module has been also linked with the Appeal module. So, taxpayers are allowed to file appeals against the orders passed by the tax officer through online mode.
