New Functions on GST Portal – Effective From July, 2021
Following changes were recently deployed/ would be deployed shortly, on the GST portal:-
1. Registration :-
Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21:-
i. In view of the spread of pandemic COVID-19 across many parts of India, vide Notification No 14/2021-CT, dated 1st May, 2021, read with vide Notification No 24/2021-CT, dated 1st June, 2021, the Government had extended the date for filing of various applications falling during the period from the 15th April, 2021 to 29th June, 2021, till 30th June, 2021.
ii. In addition to this, timeline for filing of Application for Revocation of Cancellation of Registration, which were due on 15th of April 2021, had also been extended till 30th June 2021 on the GST Portal.
iii. Accordingly, these extensions have now ceased to be effective w.e.f. 1st July, 2021, and timelines for filing of application for revocation of cancellation is now changed to 90 days (as was earlier) on the GST Portal, from date of Order of Cancellation of Registration in Form GST REG-19.
2. Returns:-
i. Information regarding late fee payable provided in Form GSTR-10:-
a. Taxpayers whose registration is cancelled, at the time of filing of last return in Form GSTR-10, will now be provided with details of late fee payable by them, for the delayed filing of any of the previous returns/ statements in a table, for their assistance in filing of said return by them.
b. This information can be viewed by clicking on a hyperlink provided under the column “Late Fee Payable” in the online Form GSTR- 10
ii. Auto-population of data in Form GSTR-11 on basis of Forms GSTR-1 / 5 filed by their suppliers :-
a. The UIN holders file details of their inward supplies in Form GSTR-11 on a quarterly basis. They can subsequently file for refund (if required) in Form GST RFD- 10, for the quarter, in which summary of the documents is auto-populated from their Form GSTR-11, in an editable mode
b. Form GSTR-11 of the UIN holder would be generated with details of their inward supplies, on basis of Forms GSTR-1 / 5 filed by their suppliers, which will subsequently help them in filing their refund claims
iii. Moving the records saved in IFF, to later months of same Quarter, by taxpayers under QRMP Scheme :- Following enhancements have been made for the taxpayers under QRMP Scheme in the Invoice Furnishing Facility (IFF):-
a. Taxpayers can now MOVE the records saved in their IFF of first month of a quarter (if the time for filing it has expired) to IFF of second month of the quarter.
b. Taxpayers can also MOVE the records saved in IFF of first month & second month of the quarter (if the time for filing it has expired) to their quarterly Form GSTR-1 (of the same quarter). Please note that the records can be moved only within a quarter.
c. While preparing IFF/GSTR-1 (of later months of same quarter) online, in case of saved records, taxpayers will get a pop-up prompting them to either MOVE the records by selecting YES or delete them by selecting NO
iv. Auto population of GSTR-3B liability, for taxpayers under QRMP Scheme, from their IFF and GSTR 1 :-
A taxpayer under QRMP Scheme can declare their liability through optional IFF for Month 1 and Month 2 of a quarter & Form GSTR-1 for Month 3 of the quarter. Declaration of liability in these forms, would now be auto-populated in their Form GSTR-3B (Quarterly) of that quarter, based on their filed Form GSTR-1 and IFF
3. Refund: Filing for refund of accumulated ITC by taxpayers making exempt/ nil-rated supplies, by selecting an option of not having an LUT number in the refund application :-
i. A taxpayer is required to enter a valid LUT number, while applying for refund of accumulated ITC, on account of exports of goods and services without payment of tax and supplies made to SEZ without payment of tax.
ii. To enable a taxpayer making exempt and/or nil-rated supplies, without LUT, to file a refund application (as they don’t have a valid LUT number to enter in the refund application), the Form RFD-01 has now been modified.
iii. At the time of refund filing, such taxpayers would now be asked to select one of the following options:
a. I have a valid LUT number.
b. I don’t have a valid LUT number, since I am making only exempt/ nil rated supplies.
iv. Such taxpayers can now select the second option to proceed with filing of their refund applications.
4. Ledger:-
i. Facility to view ledger for 12 months and its download
Taxpayers have now been provided with a facility to view their ledgers (viz. Electronic Credit Ledger, Electronic Cash Ledger and Electronic Liability Register (Part-I & II)) on their dashboard, for a period of 12 months, instead of 6 months earlier. The details can now also be downloaded in pdf and Excel formats
ii. Transfer of amount in cash ledger, between major/minor heads, by Temp ID holders and unregistered applicants:- Temp ID holders and unregistered applicants have also now been provided with the functionality, to transfer the amount within cash ledger from one major/minor head to another major/minor head, through Form GST PMT-09
iii. Negative liability statement made available to composition taxpayers :-
a. In case of a negative liability in any tax period of a composition taxpayer (and if no amount is required to be paid by the taxpayer (during that period)), the said negative liability will be maintained in Negative liability statement. This negative balance lying in the negative liability statement will be automatically adjusted against the liabilities of subsequent tax period(s).
b. The statement would be accessible to them, post-login, by navigating to Services > Ledgers > Negative Liability Statement.
5. HSN Directory :Inclusion of common names in the HSN Directory and its download in excel format by the taxpayers
i. The currently available HSN Master has been updated on the GST Portal and it now includes product names commonly used in Trade corresponding to a particular HSN code.
ii. A download facility for the entire HSN directory in Excel Format has also been provided to the taxpayers under the link “Download HSN in Excel Format”. This facility is available as a part of the ‘Search HSN’ functionality, available both in Pre and Post Login, on the GST Portal.