Module wise new functionalities deployed on the GST Portal for taxpayers
Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:
| SL No. | Taxpayer functionalities deployed on the GST Portal during | Click Link to follow |
| 1 | July 2021 | https://tutorial.gst.gov.in/downloads/news/newfunctionalities_compilationaprjuly2021.pdf |
| 2 | April-June 2021 | https://tutorial.gst.gov.in/downloads/news/newfunctionalities_compilationaprjun2021.pdf |
| 3 | January-March, 2021 | https://tutorial.gst.gov.in/downloads/news/newfunctionalitiescompilation_janmar2021.pdf |
| 4 | October-December, 2020 | https://tutorial.gst.gov.in/downloads/news/functionalities_released_octtodec2020.pdf |
| 5 | Compilation of GSTN YouTube Videos posted from January-December, 2020 | https://tutorial.gst.gov.in/downloads/news/gstn_youtube_videos_posted_2020.pdf |
- A bland statement of ‘fraud or concealment of facts” in GST Notice u/s 74 not sufficient – SC
- For claiming deduction u/s 57(iii), test is of purpose and connection, not actual yield – ITAT
- Unless medical certificate are held forged & fictitious, appeal can’t be rejected on ground of delay
- One Star Export House status allowed based on export performance in two FYs
- Agricultural land is outside the deeming provision u/s 56(2)(x) – ITAT
