New functionalities deployed on GST Portal for taxpayers

1. Registration

1. Functionality to add new fields while submitting a response to a notice, in Form GST REG 04

While filing clarification in Form REG-04, whenever the applicant clicks on any tab in the Registration module, he/she would be displayed a pop-up window with the following two options:

  • “Open All Allowed Fields”- By choosing this the users would be able to edit or add all the allowed fields (wherever required with the option to upload Documents) except certain core fields.
  • “Open fields with Queries raised through REG-03” – If the user wants to edit only the fields where the tax officer had raised the query, he/she can select this option which will allow him to edit only the fields with queries (Similar to the existing Process).



2. Addition of restricted items in the Composition restriction table.

The following new items have been added to the restrictive list displayed to the applicants while applying for registration if they opt for composition levy, as per Notification

  • No. 04/2022-Central Tax dated 31st March 2022
  • Notification No. 43/2019-Central Tax, dated 30th Sept 2019

2. Returns

1. Settlement of Inadmissible/In-eligible ITC – Label change

  • The Government vides Notification No. 14/2022 – Central Tax dated 05th July 2022, has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to correctly report information regarding ITC availed, ITC reversal, and ineligible ITC in Table 4 of GSTR-3B.
  • The Notified changes of Table 4 of GSTR-3B have been incorporated in GSTR-3B and are available on GST Portal since 01.09.2022. The taxpayers are advised to report their ITC availment, reversal of ITC and ineligible ITC correctly as per the new format of Table 4 of GSTR-3B at GST Portal for the GSTR-3B to be filed for the period August 2022 onwards.




3. Refunds

1. Changes in the time limit for filing Refund applications in Form GST RFD-01

  • The GST portal was configured to allow taxpayers to file an application for a refund for up to the previous 60 months.
  • To enable taxpayers to apply for a refund for any period beginning July 2017, on account of a court order/amnesty scheme, the period beginning from July 2017, onwards has been made available for selection by taxpayers.

Read More: ITR in Form ITR-A by a successor company – Extended to March 31, 2023, by CBDT

2. Edit facility in “Undertaking for PMT-03 of Inadmissible amount‟, provided to taxpayers for revising the inadmissible amount after submission of the undertaking.

  • In cases where the refund amount claimed by a taxpayer is partially /fully rejected by the tax officer, the rejected/inadmissible refund amount is re-credited to the respective ledger from which it was debited earlier, by the tax officer in Form GST PMT – 03. This amount is re-credited only after the taxpayer submits an undertaking for not filing an appeal for the entire/part of the inadmissible amount.
  • The taxpayers have now been provided with the functionality to modify the amount declared by them in the undertaking if they had committed a mistake while entering the amount, earlier.