New Functionalities made available for Taxpayers on GST Portal

New Functionalities made available for Taxpayers on GST Portal:

There are so many changes on GST Portal in last few days. Taxpayers/Professionals must aware about these changes.

New Functionalities pertaining to modules of:
1. Registration
2. Returns
3. Refund
4. Assessment and Adjudication
5. Enforcement
6. Advance Ruling
7. Front Office

1. Registration:

Form/Functionality: Post TRN Login, Tracking of Registration Application Status

The Search ARN Functionality for Registration, post TRN Login (ie after TRN is generated by taxpayer/ applicant but has not completed the filing of registration application), has been enhanced for the taxpayers. They will now be displayed various stages of Registration, with the current status of their application in green colour and remaining pending stages being greyed out.

2. Returns:

Form/ Functionality

a.) Issuance of Form GSTR 3A, for Non Filing of GSTR-3B Returns to taxpayers, under QRMP scheme:

. Functionality has been deployed on GST  Portal for issuance of system generated notice in Form GSTR-3A, to the taxpayers who have opted for/ assigned to QRMP Scheme and fail to file their GSTR-3B return on quarterly frequency, by due date.

b.) Discontinuation of filing of Form GSTR-9A, for FY 2019-20 & onwards:

. The facility of filing Annual Returns in Form GSTR-9A by taxpayers in Composition Scheme, as per proviso to sub-section (1) Section 44 has been done away with on GST Portal, from FY 2019-20 & onwards. Thus, now taxpayers will not be able to view/save/file Form GSTR-9A for FY 2019-20 & onwards. Filing of the said return for the FY 2017-18 and 2018-19 is available (& is optional).

c.) Facility to file NIL Form GST ITC-03 by the taxpayers opting in to Composition scheme:

. Existing taxpayers while opting for composition scheme are required to file details of stock in Form GST ITC-03 and pay tax on the stock (on which ITC has been claimed by them). Now a facility has been provided on the GST Portal to such taxpayers to file NIL Form GST ITC-03.

d.) Validation of date on entry of invoices of cancelled suppliers and date of registration, in Form GSTR-6 and showing of tax period and filing status in Excel download of Form GSTR 6A:

.An ISD distributes the credit availed on inward supplies, received from the suppliers, to its units through monthly return, filed in Form GSTR-6. ISDs would now, not be able to enter invoices/debit notes/credit notes of their suppliers having cancelled status in their Form GSTR 6, having date after their effective date of cancellation, or having date before the date of grant of registration to suppliers or that of ISD (itself).

 Following two columns have also been added in Form GSTR-6A excel, available for download to ISDs:

  • In column ‘GSTR 1/5 Period’, System will populate the tax period of GSTR 1/5 return, from which record is auto-populated in “MM, YYYY” format against each
  • In column ‘GSTR 1/5 Filing Status’, System will populate either “Yes” or “No”, corresponding to the filing status of GSTR 1/5 return by the supplier for that particular period.

. W.e.f. 1st January, 2021, following two options are made available to the Taxpayers, who are under Quarterly Returns and Monthly Payment of Tax

    (QRMP) Scheme, for tax payment for first 02 months of a quarter:

    o Fixed Sum Method: Portal can generate a pre-filled challan in Form GST PMT-06, based on         past record

    o Self-Assessment Method: The tax due is to be paid on actual supplies, after deducting the Input Tax Credit available

 e.) Implementation of 35% Challan in QRMP Scheme in Form GST PMT-06 for making payment:

        .In fixed sum method, the 35% Challan can be generated by selecting the Reason For

          Challan>Monthly Payment for Quarterly Return> 35% Challan which is in turn calculated as per following method:

     o 35% of amount paid as tax from Electronic Cash Ledger in  their preceding quarter return, if it                was furnished on quarterly basis; or 100% of the amount paid as tax from Electronic Cash Ledger in their    GSTR-3B return for the last month of the immediately preceding quarter, if it was furnished on monthly basis.

  • For the months of Jan and Feb, 2021, in Q4 of 2020-21, the auto- populated challan generated under 35% Challan would contain 100% of the tax liability discharged from Electronic Cash Ledger for the month of December, 2020 (and not 35%). [Reason: Till December 2020, all taxpayers were filing GSTR-3B return on a monthly basis.]
  • The major benefit for taxpayers opting for this payment method (as opposed to Self-Assessment Method) would be that no interest shall be levied, if the actual tax amount for this particular month later turns out to be more than the amount deposited using 35% challan option, provided the amount is deposited by 25th of the following month.

.The taxpayers are not required to deposit any amount for the first 02 months of a quarter, if:

 o Balance in Electronic Cash Ledger / Electronic Credit Ledger is sufficient for tax due for the first/

      second month of the quarter; or

 o There is NIL tax liability


Form/ Functionality

a.) Pre login Tracking of Refund Application Status:

Now taxpayers can navigate to Services > Track Application Status > Select the Refund option > Enter ARN to track their refund application, without logging into the GST Portal. This will display various stages of Refund application filed by them, with the current status of their application in green colour and remaining pending stages being greyed out.

b.) Withdrawal of Refund Application by Taxpayer, in Form GST RFD-01W:

Earlier the taxpayers had no option to withdraw their refund applications, if they have committed any mistakes, while filing the application. A functionality has now been implemented for the taxpayer, to withdraw an already filed refund application, by filing Form GST RFD-01W (until the Refund Processing Officer issues an acknowledgement in Form GST RFD-02 or a deficiency memo in Form GST RFD- 03).

c.) Enabling taxpayers/ applicants with (only) TRN, to manually enter bank account details in Refund Application in Form GST RFD-01:

So far the taxpayers/applicants having (only) TRN were unable to file an application for refund, as they were not allowed to enter or add bank account details in the Registration Module. To enable filing of Refund Application by such taxpayers/applicants, a facility has been made available to them for manual entry of bank account details in Form GST RFD-01, while filing an application for refund.


Form/ Functionality:

a.) Selection of two more reasons for voluntary payment in Form GST DRC-03

Following two reasons have been included for selection in drop down list for Form GST DRC-03, for the taxpayers to make voluntary payment: 

  • Liability Mismatch – GSTR-1 to GSTR-3B
  • ITC Mismatch – GSTR-2A/2B to GSTR-3B


Form/ Functionality:

a.) Auto-generation of Form GST DRC-01 and its availability to the taxpayer on the GST Portal:

As per Rule 142(1) of the CGST/SGST Rules, summary in Form GST DRC-01, is required to be served to the taxpayer along with the notice issued by the tax official under Section 73, 74, 129, 130 etc. The auto-generation of Form GST DRC-01 (upon issuance of SCN/MOV-07/MOV-10 in Enforcement Module) has been enabled on the GST Portal and the same is now made available to the taxpayer under Additional Notices & Orders sub menu (Services> User Services > Additional Notices & Orders).


Form/ Functionality:

a.) Saving Advance Ruling/Advance Ruling Appeal applications by applicants:

Applicants can now save Advance Ruling/Advance Ruling Appeal applications upto 15 days, before editing and filing it on GST Portal. These applications in saved stage will be automatically purged after 15 days.


Form/ Functionality:

a.) Additional information about taxpayers under Search Taxpayer functionality:

In the “Search Taxpayer” functionality (Search Taxpayer> Search by GSTIN/UIN) available on the GST Portal, Post Login, users can now view certain additional details like Aadhar Authentication, e-KYC Verification, Compliance Rating, GSTIN/UIN status update, Annual Aggregate Turnover, Gross Taxable Income etc of the taxpayer.


Category: GST

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