Information for taxpayers on new releases on the GST Portal
The following are updates to the functionality that has been provided on the GST Portal recently:
- Registrations:1. The facility has been enabled to apply for revocation of the cancellation of registration on the GST portal. This form will enable taxpayers who have been unsubscribed through the Suo-moto cancellation process to file a cancellation request.2. Facilitate the submission of a request for a unique identification number to the United Nations bodies/embassies / other reporting people that has been enabled on the GST portal (see CGST, Rule 17 (1), Rule 177).
- Returns:1. Facilitating a change in the pace of return (model GSTR 1) for ordinary taxpayers: taxpayers whose revenues exceed Rs. 1.5 Cr who chose a wrong option as a quarterly deposit, will be able to choose the monthly deposit option, provided that the taxpayer has not provided any return.2. GSTR 2A: Now the details of the model GSTR 1 / GSTR 6 relating to the B2BA sections (modification of business details to commercial supplies), cDNA (modified in details of earlier issued credit memo), ISD and ISDA , As indicated by the taxpayers of the suppliers, in the automatically generated GSTR 2A form.
3. The removal of the CGST and SGST equivalent confirmations in Table 4 (B) (2) of the GSTR 3B model: Automatic census and automatic data in CGST / SGST are now removed in Table 4 (B) (2) “Others” of the model GSTR-3B. Instead of having the system calculate an equal amount based on the input of one field, the user can fill both fields. This means that if the amount of reflection of SGST is Rs. 100 / -, the taxpayer can now enter the amount of CGST less than or more than or equal to Rs. – / 100. There is no change in the other tables for GSTR-3B.
- Create an automated GSTR-4A form of incoming equipment to B2B, and tax deduction/credit data for taxpayers is now available to them. This model will be automatically drafted and read-only, based on uploaded data from information saved/sent by taxpayers from suppliers in the GSTR-1/5 model.
- Facilitating the modification of model GSTR 5A: Persons registered with OIDAR services (online information, access to or retrieval of the database) are provided with the facility to modify the transaction details of their previous return deposited in the previous month. The user can now modify previously saved records and save and submit them with respect to the tax period and POS benefits. The filing of modified records can be done in addition to existing records.
- The modifications in model GSTR 6, in table 6 and 9, were made available to the ISD (input service distributors) on the portal.
- IGST credit can be distributed earlier by ISD only if the unit (which is distributed by ISD credit) is located in the same state, such as ISD. This ISD was not allowed to distribute IGST, in such cases. Now, ISD can distribute credit from IGST either IGST or SGST (UTST) / CGST, when the receiving unit is in the same state as ISD.
– The reset button on the GSTR-6 form is now enabled for ISD. Even after clicking the “Send” button, the entries will be posted to the option to reset the record of responsibility. This enables them to correct any errors that were made at the time the data was sent and corrected with the newly supplied reset button.
An offline tool is now available to create a GSTR 6 statement and submit it on the GST gateway to the ISD.
- The judgment of progress:
The Request for Pre-Ruling (ARA 01 Model) feature is enabled on the GST Portal. Now the applicant can apply online, to obtain pre-judgment and pay the required fees, on the GST portal.
- Recovery:1. RFD-01A Account Statement Load Function: The taxpayer has been provided with a job to download the statement, after submitting the invoice details such as invoice no, invoice bill of lading and other details, while submitting a refund request in Form GST RFD-01A. The refund processing agent can view this statement and download it in CSV format for further processing.2. ARN Tracking for Refunds: The taxpayer has been provided with an annex for information on the status of the export data/records to the Customs Gate (ICEGATE) of the GST portal to track the status of the IGST refund on goods exported outside India. This can be accessed through the following path: (Login> Dashboard> Services> Refunds> Track Refund Status)