GSTN department has recently come up with the latest functionalities to cater for the taxpayers in a more efficient way. The recently added functionalities are based on the GST registration, GST returns and the GST refund. All these 3 functionalities have been curated as per the research and survey from the taxpayer community and were under development for few months. Now finally the government along with the GST department has made the functionality live on the portal and activated them. Check out all these functionalities in detail in this post
GST Registration
The assessee or the person can enter their PAN in search through PAN functionality on the GST portal and see all the laws available or taken in GST linked to their PAN. With respect to the PAN, the registration took without their permission, they can furnish the online complaint through choosing the GSTINs and furnishing it on the GST portal post to verify the mobile number and email id.
There are various GSTINs that can be chosen during the time and different ARNs shall be generated for every these GSTIN. Upon the successful logging of the complaint a complaint ID (ARN) is to be generated and shall be sent to the jurisdictional officer for another action. The complainant can monitor the status of the complaint on the GST portal through ‘Track the applicant status functionality’.
GST Returns
Form GSTR-4A is an auto-drafted statement that is generated for the assessee choosing the composition levy, which consists of the information reported through their enrolled suppliers in their Form GSTR-1 or GSTR-5 and through their TDS deductors inside their Form GSTR-7. For the mentioned taxpayers the download facility for the Form GSTR-4A in an excel file shall be made available. This excel file consists of a consolidated summary of the supplies of GSTIN level for the whole fiscal year that is needed to be reported inside the yearly return furnished through them in Form GSTR-4 Learn the GSTR 4 form filing online step by step procedure for composition scheme taxpayers. Also, we have attached GSTR-4 format for easy understanding.
GST Refunds Functionality
The assessee who has given the facility upon the GST portal to urge for prolong the last date for furnishing the answer or for adjourning the personal hearing post to the SCN is to be provided through the tax officer for the case of the refund and the date of the personal hearing is to get fixed. To access that it shall navigate to the Services > User Services > My Applications > Case Detail >Notice/Acknowledgement tab-GST RFD-08.
The assessee shall also furnish with the facility on the portal to furnish the undertaking that they will not appeal towards the order passed through tax officer in Form GST RFD-06 rejecting the refund amount that is claimed either partly or fully. For the same it can navigate to Services > User Services > My Applications > Case Details > Orders tab-GST RFD-06.