The GST portal has introduced several new features and updates to enhance the user experience and streamline various processes. This article highlights the recent changes, including geocoding of the principal place of business, user ID generation for unregistered persons supplying to e-commerce operators, detailed reason for registration cancellation, AATO enablement, annual return filing, changes in Form GST APL-01, and updates to the amnesty scheme.



Geocoding of Principal Place of Business by exiting Taxpayers for specific States

The Geocoding of Principal Place of Business for Existing taxpayers (Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit ) has been enabled for the States of Delhi, Karnataka, Rajasthan, Telangana, Haryana and Gujarat. It will be extended to all other States in due course.






Functionality for generating User ID by unregistered persons for supplies to e-Commerce operators

The unregistered persons making supplies through an e-Commerce operator would now be able to generate User ID on the portal by navigating GST portal Home page Services > User Services > Generate User ID for Unregistered Applicant > To Apply as a Supplier to eCommerce option.



Providing detailed Reason for Cancellation of Registration on My Profile Page

The actual section/sub-section for which the registration of a taxpayer was cancelled will now be made available to the taxpayers in My Profile section as well as in the cancellation order in Form GST REG-19.



Enabling AATO for the FY 2022-23 on portal

Aggregate Annual Turnover for the Financial Year 2022-23 has been enabled on the dashboard. Taxpayers can now view and update the AATO, if required.



Enablement of Annual return for the FY 2022-23

Annual Return (Form GSTR-9) for the FY 2022-23 has now been enabled on the portal and document wise details in table 8-A have also been provided to help the taxpayers to file their returns.






Enabling Multiple FY in Form GST APL-01

Changes have been made in Form GST APL-01 to enable the pre deposit for multiple financial years as per law.



Read More: ITR: Types of TDS certificates and why they are needed


Amnesty scheme changes

All registered persons who were issued with an assessment order for non-filing of return in Form GSTR-3B, on or before the 28th day of February, 2023 and if such taxpayers file returns , on or before 30th June 2023, along with the applicable late fee and interest, the demand already created will be nullified and taxpayers will not be required to file an appeal for the same


GST Amnesty Scheme to File GSTR-10 FINAL RETURN as notified by Notification No. 08/2023–Central Tax Dated: 31st March 2023.


GSTR-10 Form under GST Act 2017

The GSTR-10 form is a return form filed under the Goods and Services Tax (GST) Act of 2017 in India. It is also known as the Final Return form. GSTR-10 is applicable to taxpayers who have canceled their GST registration or their registration has been deemed as canceled by the tax authorities.






GSTR-10 is required to be filed within three months from the date of cancellation or the date of order of cancellation, whichever is later. The GSTR-10 Final Return is a declaration of the closing stock held by the taxpayer on the cancellation date and any liabilities or credits associated with it.


Here are some key points regarding the GSTR-10 form:


1. Purpose

The GSTR-10 form is used to provide details of stock held by the taxpayer on the date of cancellation or deemed cancellation of their GST registration. It is essentially a final statement of the taxpayer’s tax liabilities and input tax credit (if any) after the cancellation of registration.


2. Filing Timeframe:

The GSTR-10 form must be filed within three months from the date of cancellation or date of cancellation order, whichever is later.



3. Eligibility

This form is applicable to both regular taxpayers and composition scheme taxpayers who have opted for cancellation of their GST registration.



4. Information Required

The GSTR-10 form requires the taxpayer to furnish details of closing stock held on the date of cancellation, including inward supplies, outward supplies, input tax credit availed, and liability payable. It also includes information regarding advances, if any, received in relation to future supplies.



5. Payment of Liability

The taxpayer needs to pay any outstanding tax liability as calculated in the GSTR-10 form. This liability includes any tax, interest, or penalty payable.






6. No Amendment

Once the GSTR-10 form is filed, it cannot be amended. Hence, it is crucial to ensure accurate reporting of information.



7. Finalization of Proceedings

The filing of the GSTR-10 form signifies the completion of the cancellation process and concludes the taxpayer’s obligations under the GST regime.



It’s worth noting that the specifics and requirements of GST forms may be subject to updates and changes. It is advisable to refer to the official GST portal or consult with a qualified tax professional for the most up-to-date and accurate information regarding GST-related matters.



Non Filing of GSTR-10 Form consequences under GST Act 2017

Non-filing of the GSTR-10 form, or the Final Return, under the GST Act 2017 can have certain consequences for taxpayers. Here are the potential consequences for failing to file GSTR-10:


1. Penalty for Late Filing

If a taxpayer fails to file the GSTR-10 form within the stipulated time frame, a late filing penalty will be levied. The penalty is typically Rs. 100 per day of delay, subject to a maximum of Rs. 5,000. The penalty amount is applicable for both regular taxpayers and composition scheme taxpayers.



2. Interest on Outstanding Liability

In addition to the late filing penalty, if there is any outstanding tax liability mentioned in the GSTR-10 form, the taxpayer may be liable to pay interest on the delayed payment. The interest is calculated on the outstanding amount and the number of days of delay, as per the applicable interest rate.



3. Risk of Tax Department Scrutiny

Non-filing of the GSTR-10 form may draw the attention of the tax authorities. This could result in a scrutiny of the taxpayer’s records and transactions, leading to potential investigations or audits.






4. Inability to Obtain Tax Clearance

Failing to file the Final Return may prevent the taxpayer from obtaining tax clearance certificates. This could impact future business operations, such as obtaining loans or participating in government tenders.



5. Legal Consequences

Continual non-compliance with GST filing requirements, including the GSTR-10 form, may result in legal actions and proceedings by the tax department. This could lead to further penalties, fines, or other legal consequences.



It is important to note that the consequences may vary depending on the specific circumstances and the tax authorities’ discretion. It is advisable to meet the filing obligations under the GST Act and seek guidance from a qualified tax professional to ensure compliance with the applicable laws and regulations.




Amnesty Scheme 

An amnesty scheme, also known as a voluntary disclosure scheme or tax amnesty, is a government initiative designed to encourage taxpayers to come forward and declare any previously undisclosed or underreported tax liabilities. Such schemes aim to increase tax compliance by providing certain benefits and concessions to taxpayers who voluntarily disclose their tax liabilities and pay any outstanding taxes.



The main features of an amnesty scheme typically include:

1. Waiver of Penalties and Interest

Under an amnesty scheme, the government may offer complete or partial waiver of penalties and interest on the disclosed tax liabilities. This encourages taxpayers to rectify their noncompliance without facing severe financial consequences.






2. Limited Look-Back Period

Amnesty schemes often have a limited look-back period, during which only a specific number of past tax periods are considered for assessment. This helps provide relief to taxpayers who may have substantial outstanding tax liabilities over an extended period.



3. Confidentiality and Immunity

Taxpayers who avail themselves of the amnesty scheme are often provided with confidentiality regarding their disclosures. Additionally, they may be granted immunity from prosecution or legal actions related to the disclosed tax liabilities.






4. Time-Limited Opportunity

Amnesty schemes are typically introduced for a limited period. This creates a sense of urgency for taxpayers to come forward and disclose their tax liabilities within the specified timeframe.



It’s important to note that the specific details and provisions of an amnesty scheme can vary from country to country and can be subject to change over time. If there is a specific amnesty scheme introduced under the GST Act after my knowledge cutoff, I recommend referring to the official notifications, circulars, or updates from the tax authorities or consulting with a qualified tax professional for accurate and up-to-date information


GSTN will soon allow negative values in Table 4 of GSTR-3B

The Goods and Services Tax Network (“GSTN”) will soon allow negative values in Table 4 of GSTR-3B, allowing users to show the net off credit notes values in Table 4A which will make Table 8 of the GSTR-9 comparison consistent as per the Release Notes.


Important Notice:

  • API specifications published are based on the improvements done in GSTR-3B and GSTR-9 APIs


Additions, Changes, and Corrections in this Release:

1. GSTR-3B (updated version v3.0 to v3.1)

  • GSTR-3B – Get GSTR-3B Details: Schema changes for allowing negative value in table 4
  • GSTR-3B – Save GSTR-3B data: Schema changes for allowing negative value in table 4
  • GSTR-3B – File GSTR-3B data: No change, just version upgrade
  • GSTR-3B – Validate GSTR-3B against Auto Calculated data: Schema changes for incorporating table 4D2
  • GSTR-3B – Offset Liability GSTR-3B data: No change, just version upgrade
  • GSTR-3B – Get ITC Liability Auto Calc Details: Schema changes for incorporating table 4D2
  • GSTR-3B – Get system calculated interest: No change, just version upgrade
  • GSTR-3B – Save past liability breakup: No change, just version upgrade
  • GSTR-3B – Re-compute interest: No change, just version upgrade




2. GSTR-9 (updated version v1.2 -> v1.3)

  • GSTR-9 – Get 8A Details: No change, just a version upgrade
  • GSTR-9 – Get Auto calculated Details: Schema changes for allowing negative value in table 6
  • GSTR-9 – Get Details: No change, just a version upgrade
  • GSTR-9 – Save GSTR9 data: No change, just version upgrade
  • GSTR-9 – File GSTR9: No change, just a version upgrade