Taxpayers can upload statements/ supporting documents with RFD-01;

Application for rectification of order passed by appellate authority can be filed by the taxpayers;

Application for compounding in Form CPD-01can be submitted now;

Revocation of Suo-moto cancellation – Suo-moto cancelled taxpayers were not able to file revocation of cancelled registration application, as they were asked to file return after the month also, in which cancelation order was issued, till filing of this application and same was also not shown in drop down list for filing. This defect has been fixed;

Return Filing If CGST balance had a decimal value, then while offsetting GSTR3B liabilities, by cross utilization of IGST amount, error which was coming to taxpayers has now been fixed;

Preferred Banks for Payment – Every time GST payment is made using a bank, it will be updated in the Preferred Banks List for that taxpayer. Up to 6 Preferred Banks will be shown to a taxpayer while making e-payment on GST Portal;

Monthly Refund Filing by Quarterly GSTR-1 Filers Taxpayers filing quarterly GSTR-1 can now file the refund application on monthly basis, the restriction of applying refund on quarterly basis by such taxpayers has been removed;

Removal of validation of 2% in Form GSTR-7 As of now, while filing GSTR-7, the system checks whether the TDS deducted is 2% of the taxable value or not.  This check in Form GSTR-7 is removed now and TDS Deductor will be free to report any value under CGST, SGST or IGST columns. System will not check if the amount reported is 2% of the amount paid to the deductee or not and if the CGST and SGST are deducted equally or not. Same is implemented in offline utility also;

Import of e-way bill data in GSTR-1 Taxpayers can now easily import the details of outward supply invoices such as Invoice No., Date, Quantity, Value, Tax, HSN code and Consignee GSTIN, etc. as indicated in the e-way bill, at the time of preparation of Form GSTR-1, by clicking the “import EWB Data” button, on the GST portal.

On the GST portal, the “Import EWB Data” button has been added in the following titles of the Form GSTR-1 page –

  • 4A, 4B, 4C, 6B, 6C – B2B invoices
  • 5A, 5B – B2C (Large) invoices
  • 12 – HSN wise summary of outward supplies

Registration on GST Portal – Normal Taxpayers, OIDAR Taxpayers & Non-Resident Taxable Persons applying for a fresh registration application, are now not required to give bank details, while filing it. They can give this detail later on by filing a non-core amendment of registration application;

Composition Taxpayers – If proceedings for compulsory withdrawal from Composition Scheme is initiated by a Tax Official against the composition taxpayer, then composition taxpayer can now reply to such SCN issued on GST Portal;

Payment on GST Portal

  • Now upto 6 preferred banks will be shown to a taxpayer while making e-Payment on GST Portal. When a taxpayer makes the first payment from GST portal, the selected bank will automatically get updated in the Preferred Banks list;
  • Every time Taxpayer will make payment from a different bank it will be updated in the Preferred Banks list;
  • When a Taxpayer already having 6 banks in its preferred banks list, makes a payment with the 7th bank, then that 7th bank will be added in the preferred banks and the least used bank will be removed from the list;
  • Taxpayer can delete any of the preferred banks at any point of time.

Revocation of cancelled registration – Earlier taxpayers were not able to access and open the application of revocation of cancelled registration in some suo moto cancelled registrations. These taxpayers can now access and file application of revocation of cancelled registration;

Monthly Refund Filing by Quarterly Return Filers – The restriction for applying refund on quarterly basis for quarterly return filers is removed, so that these taxpayers would also be able to file refund application on monthly basis. This implies that the taxpayers can file monthly refund application, but Form GSTR 1 for the quarter must be filed;

Over the Counter (OTC) Payment – Presently, normal GSTINs, who have 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 on GST Portal, in both prelogin & post login modes;

Offline Utility of Form GSTR-10 available – Form GSTR-10 (Final Return) is now available in the download section of GST portal. Form GSTR-10 is to be filed by the registered taxable persons once registration has been cancelled either on their own request or by Suo moto proceedings by the department;

Form GSTR-7 and GSTR-7A – Form GSTR-7 (Return for TDS) to be filed by the Tax Deductors and Form GSTR-7A (TDS Certificate) has been made available on GST portal to the Taxpayers;

Validation removal in Form GSTR-1 in Shipping Bill date & Invoice date – Till now, there was a check in the Form GSTR-1 that date of shipping bill should always be later than date of tax invoice. In case, date of shipping bill was filled prior to the date of invoice, system used to throw up error, due to the validation check.

Since shipping bill can be filed even before issue of tax invoice, this validation check has now been removed from table 6A (Exports) and from amendment table 9A, in Form GSTR-1;

Search Taxpayer PAN wise – Currently, there is a functionality available to taxpayers in pre-login and post-login mode to search the taxpayer details using GSTIN/UIN.

This functionality has been amended now to search the taxpayer details using PAN of the taxpayer. This PAN based search will fetch all the GSTINs registered against the entered PAN in different States/UT’s along with status of registration in a tabular format. On clicking of GSTIN hyperlink, taxpayer search details shall be displayed;

Form GST REG-14: Non-Core Amendment of Registration for NRTP, OIDAR, TDS & TCS taxpayers – Facility has been provided on the GST Portal to NRTP, OIDAR, TDS & TCS taxpayers for applying for Amendment of Registration of Non-Core fields.

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