June 1, 2018

NEW FUNCTIONALITIES ON GST PORTAL (August 2018)

 

REGISTRATION FORM Components/Details
Form GST REG-01
  • Any person who intends to opt for composition scheme can do so by selecting ‘Yes’ to “Opt for composition” tab, on the GST Portal, in the registration Form and provide the requisite declaration.
  • Field No 12 & 13, as notified in Form GST REG – 01, is now made available on the Portal for filling details of name of SEZ/ SEZ developer, approval order number & date and approving authority details.
REFUND FORM Components/Details
Filing of refund for multiple tax period in two types of cases
  • Taxpayers filing refund application for ITC accumulated on account of export of goods or services without payment of tax and on account of supplies of goods & services made to SEZ unit/SEZ developers without payment of tax, has now been provided with facility to apply for refund for multiple tax period.
  • Similar changes have been done in RFD 01 B, for tax officials to capture details of refund granted or rejected, on the GST Portal. In case of orders/ notices for demand, the Taxpayer will have to make full payment of admitted liability and a pre-deposit, calculated on the amount of disputed tax, as per the provisions of GST Act.

 

RETURN FORM Components/Details
Facility to download data of Form GSTR-2A in excel format
  • As of now, a taxpayer is able to view Form GSTR-2A (inward supplies statement) based on the corresponding supplier’s declarations in their Form GSTR-1, 6 etc. on the GST portal.
  • Taxpayer can download the auto-populated Form GSTR-2A in a JSON file (In case, the number of records are more than 500) and the said JSON file can be opened in the returns offline tool for viewing of details
  • Now taxpayer has been provided with a facility to download the details of Form GSTR-2A, in an Excel file. Downloaded data will be available in different tabs and each tab will show data of one section only

New functionalities released on GST Portal (As on 31 May 2018)

Tracking ARN for Exports now available on GST Portal

Taxpayer has been provided with a facility to view information about the status of export data transmission to ICEGATE by GST portal in relation to  the  refund of IGST paid on export of goods, post login. (Login>Dash board> Services> Refunds > Track Refund Status)

Taxpayer is required to fill in the ARN of their Form GSTR-1, or Table 6A of Form GSTR-1, by which export invoices were submitted in table 6A.

The system will now give one of following status:

  1.        Refund confirmation received from ICEGATE on <date>: This implies that the ICEGATE has completed the processing and has reverted with confirmation to the GST System
  2.        Refund record rejected by ICEGATE on <date> due to <error message from ICEGATE>: This implies that the ICEGATE has returned the refund record due to the stated error. The taxpayer can amend the records appropriately, and the GST system will re-transmit the data to ICEGATE
  3.         Refund data transmitted to ICEGATE vide acknowledgement number <xxxxxx>. This implies that data of the given return period has been handed over by the GST System to ICEGATE for further processing, and that the confirmation from ICEGATE is awaited.
  4.        Refund data NOT transmitted to ICEGATE due to <error message>: This implies that one of the validations failed, due to which the refund data for the given return period wasn’t transmitted to ICEGATE.

Removal of validation for CGST equal to SGST, in table 4B(2) in Form GSTR-3B

The auto population of data in CGST/SGST amount has now been removed in table 4(B)(2) – ‘Others’ of Form GSTR-3B. Instead of system computation of equal amount based on entry of one field, both fields are now made enterable at user’s end. User can now enter data in both fields, rather than computation by the system. This means that if SGST reversal amount is Rs. 100/-, taxpayer can now enter CGST amount less than or more than or equal to Rs. 100/-. There is no change in other tables of GSTR-3B.

 

Form GST DRC-03 now available on GST Portal for making voluntary payments by a taxpayer

Form DRC-03 enables a taxpayer to make voluntary payments, before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN). Facility to intimate payment made voluntarily or made against SCN has now been enabled on GST Portal (refer Rule 142(2) & Rule 142(3) of the CGST Rules, 2017).For accessing it, login to the GST Portal with valid credentials, click (Services > User Services > My Applications command).