GST Portal Communication Facility for Supplier-Recipient Document Issues

GST Portal’s ‘Communication Between Taxpayers’ Facility: A Practical Guide for Taxpayers

Summary: The GST Portal provides a dedicated “Communication Between Taxpayers” functionality through Services → User Services → Communication Between Taxpayers, enabling eligible taxpayers to communicate with suppliers or recipients regarding transaction and document-related matters. The facility allows taxpayers to send and receive notifications, issue return-filing reminders, request action regarding missing or incorrectly reported documents, communicate payment-related matters, exchange replies and track communications through Inbox and Outbox. TDS, TCS and NRTP taxpayers are not provided this facility. Communications can cover invoices, credit notes and debit notes, with a maximum of 50 documents or records in a notification. Taxpayers may also use a CSV template for bulk document details, enter remarks and attach supporting JPEG or PDF files subject to prescribed limits. A recipient may request a supplier to file a missing document, amend a document, remove a wrongly reported document or take another specified action. A supplier receiving an eligible “File Missing Document” notification may directly upload an unfiled document to GSTR-1. Where the original GSTR-1 period is already filed, the document can be uploaded to the nearest subsequent open period. Notifications cannot be modified after being sent, and only one reply can be submitted against a notification.

Introduction

The GST Portal provides a dedicated “Communication Between Taxpayers” functionality enabling taxpayers to communicate with their suppliers or recipients and request specific action in relation to documents reported or uploaded through the GST Portal. The facility can be accessed through Services → User Services → Communication Between Taxpayers.

The functionality facilitates communication between counterparties in relation to missing documents, amendments, wrongly reported documents, payments and other transaction-related matters. The GST Portal also provides email and SMS intimation to the counterparty upon successful receipt of a notification or reply.

Key Features of the Facility

Under the functionality, a taxpayer can:

• Send a new notification to a supplier or recipient;
• Send a return-filing reminder to a supplier;
• Receive and reply to notifications;
• Upload a missing document directly to Form GSTR-1, where permitted;
• View notifications sent and replies received; and
• Track communications through the Inbox and Outbox.

The facility is not available to persons registered as TDS, TCS and NRTP, who are not provided the “Communication Between Taxpayers” option under the Services tab.

How to Access the Facility

After logging into the GST Portal, the taxpayer needs to navigate to:

Services → User Services → Communication Between Taxpayers

The facility contains four principal sections:

1. Inbox – displays notifications and replies received from suppliers or recipients.

2. + Compose – enables the taxpayer to create and send a new notification.

3. Outbox – displays notifications and replies sent by the taxpayer.

4. Download CSV Template – provides a template for uploading notification details in bulk.

Sending a Notification to a Supplier or Recipient

A taxpayer can use the + Compose option to send a notification to a supplier or recipient.

The taxpayer is required to select whether the communication is intended for a Supplier or a Recipient and enter the relevant GSTIN. Once the GSTIN is entered, the corresponding Trade/Legal Name is automatically populated by the system.

The subject of the notification can be entered in the relevant field, with the manual prescribing a maximum subject length of 50 characters.

Return-Filing Reminder to Supplier

The facility also permits a recipient to send a reminder for filing to a supplier.

This functionality is optional and can be used when the notification is being sent by a recipient to a supplier. It is not available where the communication is being sent by a supplier to a recipient.

The taxpayer can select the relevant:

• Financial Year;
• Return Period; and
• Form Type.

The available Form Type options are GSTR-1 and GSTR-3B.

Types of Actions That Can Be Requested

The functionality permits communication at the document level. For a recipient communicating with a supplier, the available action categories include:

• File Missing Document – informing the supplier that a missing document needs to be uploaded;
• Rejected – Amendment Required – requesting amendment of an invoice, credit note or debit note;
• Rejected – Wrongly Sent to Me – informing the counterparty that the document was wrongly reported to the recipient;
• Re-Uploaded Document – requesting deletion or re-upload of the uploaded document;
• Payment Made – informing the supplier that payment has been made; and
• Others – for other information specified in the remarks section.

Where a supplier communicates with a recipient, the available options include Payment Not Received and Others.

Document-Level Communication

The functionality operates on an item/document-level basis. Therefore, the relevant action is required to be selected separately for each invoice, credit note or debit note.

A maximum of 50 documents/records can be added to a particular notification, either manually or through the CSV template. If more than 50 documents are involved, a new notification has to be initiated.

Importantly, records can be modified by deleting or adding documents before the notification is sent. Once the notification has been sent to the counterparty, such modifications cannot be made.

Tax Calculation While Adding Document Details

While adding document details, the taxpayer can select the applicable tax rate and enter the taxable value. The GST Portal will calculate the corresponding tax amount based on the rate and taxable value entered.

Multiple rate rows can also be added for a particular invoice.

Bulk Upload Through CSV

Where multiple documents are involved, the taxpayer can use the CSV template.

The taxpayer can download the template, enter the required details and upload the completed file through the GST Portal. The values entered in the CSV should correspond with the values available in the GST Portal interface.

The prescribed date format for importing data through CSV is DD/MM/YYYY. The manual also cautions taxpayers regarding loss of precision where large taxable values are handled through Excel/CSV files.

The 50-document limit also applies to documents added through the CSV template for a particular notification.

Remarks and Supporting Documents

The taxpayer can enter remarks in the communication. The maximum length of the relevant remarks field is 200 characters.

Supporting documents can also be attached. The facility permits uploading up to four files in JPEG or PDF format, with a maximum file size of 5 MB as specified in the manual.

After completing the details, the taxpayer can reset the information or click SEND. A successful notification generates a confirmation message, and the counterparty receives SMS/email intimation along with an alert on the GST Portal.

Viewing Notifications in the Outbox

Notifications sent by the taxpayer can be tracked through the Outbox (Notification & Reply Sent) tab.

The taxpayer can select communications sent to recipients or suppliers and view the notification details.

The GST Portal also provides a search facility across Inbox and Outbox records. Searches can be made using information such as:

• Recipient GSTIN;
• Trade/Legal Name;
• Subject; and
• Notification Number.

The search operates across all pages rather than only the currently displayed page.

Receiving and Replying to a Notification

When a taxpayer receives a notification, it appears in the Inbox (Notification & Reply Received) section.

The taxpayer can open the notification, examine the documents and attachments shared by the counterparty and use the REPLY/TAKE ACTION option to respond.

The facility permits only one reply to a particular notification.

Depending on the nature of the communication, the supplier can indicate actions such as:

• Missing Document – Filed;
• Missing Document Uploaded; and
• Document Does Not Belong to Me.

The taxpayer can also provide remarks and attach supporting documents. The same attachment limit of up to four JPEG/PDF files with a maximum size of 5 MB is specified for the reply.

Direct Upload of Missing Documents to GSTR-1

One of the important features of the facility is the ability of a supplier to upload a missing document directly to Form GSTR-1 in response to a notification received from a recipient.

The supplier can select the relevant action, enter remarks and use the UPLOAD TO GSTR-1 option. The supplier can upload documents which have not already been filed in GSTR-1.

The document remains editable in GSTR-1 and is uploaded in the nearest open return period.

Where the Document Already Exists in GSTR-1

The GST Portal checks the relevant document details to determine whether the document has already been filed.

Where the document is already filed, the system displays the message “It is already filed” and disables the Upload to GSTR-1 option.

Where the Document Is Saved but Not Filed

If the document has been saved but the relevant GSTR-1 has not yet been filed, the facility permits the supplier to upload the document. The uploaded details overwrite the available document and remain in saved status until GSTR-1 is filed.

Where the Document Is Neither Saved Nor Filed

Where the document is neither saved nor filed in the relevant GSTR-1 period, the GST Portal permits the supplier to upload it through the communication facility.

What Happens When the Relevant GSTR-1 Period Is Already Closed?

The manual specifically provides that where the original GSTR-1 period has already been filed, the missing document is uploaded in the nearest subsequent open GSTR-1 period.

For example, if a November 2020 invoice was missed and the November GSTR-1 has already been filed, the system will permit upload in December 2020 if that period is open. If December is also closed, it moves to the next open period.

Thus, the functionality provides a mechanism for reporting missing documents even where the original return period is no longer open for editing.

Important Restriction on Direct GSTR-1 Upload

The manual clarifies that the direct upload facility through the communication channel is available only where the notification has been received from the recipient.

The supplier can use this functionality where the action required is “File Missing Document”.

Tracking Replies Received

Replies to notifications sent by a taxpayer can be viewed through the Inbox under the relevant “Reply Received” section.

The taxpayer can identify replies received from suppliers or recipients and open the relevant communication to view the details.

Practical Significance for GST Taxpayers

The “Communication Between Taxpayers” facility provides a structured GST Portal mechanism for addressing discrepancies between suppliers and recipients at the transaction/document level.

It can be particularly useful for situations involving:

• Missing invoices;
• Incorrectly reported invoices;
• Required amendments;
• Credit and debit note corrections;
• Re-uploading documents;
• Payment-related communication;
• Supplier return-filing reminders; and
• Missing GSTR-1 documents requiring subsequent reporting.

The facility also creates a portal-based communication trail between the counterparties, including notifications, replies and supporting attachments.

Conclusion

The “Communication Between Taxpayers” functionality is an important operational facility available on the GST Portal for supplier-recipient communication.

It allows taxpayers to raise document-specific issues, request corrective action, exchange replies and, in specified cases, facilitate direct upload of missing documents into GSTR-1. The availability of Inbox, Outbox, search functionality, CSV upload and supporting-document attachments makes the process more structured than informal communication between counterparties.

Taxpayers should, however, carefully verify the GSTIN, document details, action required and supporting documents before sending a notification, particularly because the manual specifies that a notification cannot be modified after it has been sent and that only one reply can be submitted against a notification.