In yet another attempt to provide ease and facilities to taxpayers on the web portal of GST and to make the GST web portal more interactive, The Goods and Services Tax Network (GSTN) has issued new functionalities (module wise) on the web portal of GST. These functionalities pertain to the below-mentioned modules:
New Functionalities in January 2020 to April 2021
Registration, Returns, Advance Ruling, Payment, Refund, and other miscellaneous topics. Further, a variety of webinars are also being conducted along with informational videos that are prepared for the above-mentioned functionalities and posted on the GST network Youtube channel for providing relief, advantages, knowledge, and privileges to stakeholders.
New GST Registration
- New applications for registration of those applicants whose last application for registration was either rejected by Tax Officer or, Those individuals whose GSTIN was cancelled shall now be designated to the respective authority of the State or Centre when the aforesaid applicants/ taxpayers would apply for registration under the same PAN and that too within the same State/ UT.
- Those Persons/ applicants who have to apply for new registration in GST, through the MCA portal in SPICe -AGILE Form, may now choose for Aadhaar Authentication (while applying for registration).
- The current taxpayers have been allocated with a functionality on the GST portal to choose their core business activity. They could choose one of the following categories as their core/essential business activity that would be based on their turnover: Manufacturer, Wholesaler, Service Providers, and others.
GST Returns
- Normal taxpayers, irrespective of whether they have filed quarterly or monthly returns, have been given the option of a RESET button on the GST Portal (in Form GSTR-1/IFF). This would make them enable to remove the entire saved data, for a specific return period, but yet not filed their Form GSTR-1/IFF.
- A person who has been registered as OIDAR can now proclaim interest and other liabilities in Table 6 and can discharge it through Electronic Cash Ledger.
- Those Registered manufacturers who are required to file quarterly Form (GST ITC-04), could now download the data of Table 5 of Form GST ITC-04 (on the GST Portal), after filing the Form, whenever there has been a change in the state code either due to merger or creation of a State/ UT.
Refunds Under GST
- If the amount realized or mentioned in BRC/FIRC column, was lower than the refund amount that has been claimed, then such taxpayers were not allowed to file their refund application on the web portal of GST. The aforesaid validation has now been removed and now the taxpayer shall be able to file a GST refund application now in such cases
Audit Report
- All notices and report issued by tax official shall be available/accessible to taxpayers under the heading ‘Additional Notices and Orders’
- The taxpayer can answer the audit notices sent to him and can upload the documents also.
- The taxpayer can accept or reject or pay the liabilities, discrepancy-wise that has been outlined in the Notice for Discrepancies or in Addl. Notice for Discrepancies (if there is any) or in the Audit Report (Form GST ADT-02).
- The Taxpayers can also make an application for Adjournment or for an extension of the date of Audit to the tax officer
Front Office
- In the functionality of Search Taxpayer (in both the cases of pre-login and post-login), the user shall now be shown the or E-KYC verification or status of Aadhaar authentication of the searched GSTIN
- The functionality of “Search HSN / Service Classification Code Tax Rate” has now been upgraded to “Search HSN Code”. Now, if the user searches for an item or an HSN code, the output would be displayed under the associated “Chapter head”, the explanation of the keyed-in HSN code, and also other associated HSN codes (all hyperlinked)
Webinars for E-invoicing
- The webinar is conducted on the topic GST e-Invoicing for Taxpayers (it is specifically designed for those who are going to start e-invoicing from 01.04.2021 onwards)
