Available Functionality for Tax Payers in GST Portal as on 15.03.2019

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Module / Area

FOR

DEFECTS FIXED

1.

Return- Form GSTR 4

Tax payer

Error coming to composition taxpayers, while uploading credit/ debit note related to Intra State supply while filing Form GSTR 4 online, has been corrected.

2.

Return-Form GSTR 1

Tax payer

Taxpayers can now import B2CL section & CDNRA/CDNURA invoices into offline tool (while preparing Form GSTR 1) from excel/csv through Import Excel option, by using the new updated offline tool.

Taxpayers can now fill cess for SEZ supplies made with payment of tax into offline tool (while preparing Form GSTR 1), by using the new updated offline tool.

Taxpayers can now import invoices of financial year 2017-18 through import excel/csv into offline tool ( while preparing Form GSTR 1).

Now, Taxpayer will not be able to change invoice date, if credit / debit note has been uploaded against it, while filing Form GSTR 1.

Taxpayer can now upload only a regular invoice of an ISD counter party while filing Form GSTR 1.

Taxpayer will be shown a message to use offline tool if they attempt to file more than 500 credit / debit notes, while filling Form GSTR 1 online.

3.

Return-Form GSTR 10

Tax payer

Now, Proceed to File button will appear as disabled after filing of Final Return Form GSTR 10.

4.

Return- Form GSTR 8

Tax payer

Deductor taxpayer can now amend details in Form GSTR 8 of the previous month of a particular taxpayer, even if that taxpayer has filed his GSTR 2X of that particular month and details has been rejected by deductee (and is being amended by deductor).

5.

Registration – other notified persons

Tax payer

PAN has been made mandatory while filing details of Authorized Signatory on Registration page for Other Notified Person during registration.

6.

Registration – TCS & TDS

taxpayers

Tax payer

Issues coming to TDS and TCS taxpayers after filing Amendment of core fields and Non-Core fields in registration has been fixed.

7.

Assessment & Adjudication- Form GST DRC 03

Tax payer

Two additional options of annual returns and reconciliation statements has been provided to taxpayers in drop down of cause of payment field in Form GST DRC 03 for making payments.

8.

Registration- composition taxpayers

Tax payer

An application saved by a composition taxpayer for withdrawal from composition scheme will be automatically purged form Portal after 15 days.

9.

Refund-for any other reason

Tax payer

Error coming to taxpayers while filing refund for any other reason has been corrected. Now only / and – special characters are allowed to be entered in the reason textbox.

10

Refund- Export

Tax payer

Error coming to taxpayers while uploading statements during filing of refund in case of “Export of Services With Payment of Tax” and “Supplies made to SEZ units/ developers With Payment of Tax”, has been corrected

11.

Composition

Opting for Composition scheme w.e.f 01.04.2019 (Form GST CMP 02)

Option for Opting in for composition scheme, with effect from the first day of the next financial year 2019, in Form GST CMP – 02, for normal registered taxpayers has been made available on the GST Portal.

(refer Section 10 of the CGST Act, 2017 & Rule 3(3) of the CGST Rules, 2017)

12.

API

Release of API

API related to Assessment & Adjudication has been released

API changes has been made so that Adjudicating Authority/Revisionary Authority can issue Appeal Order/Revision Order with Place of supply

13.

Refunds FO – Prod Fixes

1.   Refunds Specification text field for “Any Other” refund reason validation change

2.    For Refund Types “Export With Payment of Tax” and “SEZ With Payment of Tax”, Taxpayer getting Error FCAS1007 during Statement upload

14.

Appeal

Issuance       of Rectification Order

Appellate Authority/Revision Authority can now issue Rectification Order after an Appeal Order/Revision Order has been issued by them.

(refer Section 161 of the CGST Act, 2017)

15.

Registration

Taxpayer

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 ( the later months) was also not shown in drop down list for filing. This defect has been fixed.

16.

Return

Taxpayer

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.

17.

Payment

Taxpayer

When taxpayers gets credit entry through Form GSTR-2X (filed by another taxpayer) and he/she tries to create challan through Payment section, the system was throwing error. This defect has been fixed.

18

Registration

Taxpayer

In some suo moto cancelled registrations, the respective taxpayers were not able to open the application of revocation of cancelled registration. This defect has been fixed and error of ―access denied‖ has been resolved. These taxpayers can now access and file application of revocation of canceled registration.

In track application status of Registration (after a Registration Application has been filed) the wordings of message having texts on screen ―in 7 days‖ has been replaced by ―in 7 working days”.

Error message for taxpayers has been corrected, when taxpayer is trying to get their username through forgot username functionality (when authorized signatory has been changed by the tax officials).

Error message for taxpayers for first time login has been corrected. Thus instead of message ―invalid username or password. Please try again‖ new message which will come will be ―enter valid username.

19

Payment

Taxpayer

Confirmation Email sent to taxpayers from GST Portal of net banking payments contained some details of Credit card/Debit card, which has now been removed from the contents of the mail body.

Taxpayer were earlier able to generate challan with negative values. This defect has been fixed.

20

Appeals and Revision

Auto Approval of Appeal filed by Tax payer or Tax Department

Application for appeal has to be submitted by the Appellant (Taxpayer or Tax Department) to the First Appellate Authority. The appellant also needs to submit certified copies within <7> days from the date of application or within the time limit allow The Appellate Authority may either admit the appeal by issuing Final Acknowledgement or reject the application.

In case Appellate Authority fails to issue final acknowledgment to the appellant within stipulate time, then a system generated Final Acknowledgement will now be issued to the appellant with a remarks ―subject to validation of certified copies