Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:
To view module wise functionalities deployed on the GST Portal, refer to table below:
| Sl. No. | Taxpayer functionalities deployed on the GST Portal during | Click link below |
| 1. | January-December, 2020 | Compilation of GSTN YouTube Videos posted from January-December, 2020 |
| 2. | April, 2021 | https://taxguru.in/goods-and-service-tax/5-new-gst-return-functionalities-on-gst-portal-april-2021.html |
| 3. | March 2021 | https://taxguru.in/goods-and-service-tax/taxpayer-functionalities-deployed-gst-portal-march-2021.html |
| 4. | February, 2021 | https://taxguru.in/goods-and-service-tax/new-functionalities-gst-portal-february-2021.html |
| 5. | January, 2021 | https://taxguru.in/goods-and-service-tax/functionalities-taxpayers-gst-portal-january-2021.html |
| 6. | October-December, 2020 | https://taxguru.in/goods-and-service-tax/functionalities-gst-portal-october-december-2020.html |
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New Functionalities Made Available For Taxpayers On GST Portal (May, 2021)
1 – Registration
Extension in date of filing of revocation application of cancellation in Form GST REG-21
The time for filing the ‘Application for Revocation of Cancellation’ for those applicants, for whom the due date to file the same falls between 15th April to 30th May, 2021, has been extended till 31st May, 2021.
(Remarks: Further extended till 30th June, 2021, vide Notification No. 24/2021 CT dated 01.06.2021.)
2 – Returns
Extension in due dates/ relaxations in filing GST related compliances by taxpayers, on account of COVID Pandemic
The Government has announced certain relaxations in filing of returns and other GST related compliances by taxpayers, on account of the prevailing COVID pandemic. To know more about the same, please click the following links:
- Generation of Form GSTR-2B for April 2021: https://taxguru.in/goods-and-service-tax/generation-gstr-2b-april-2021.html
- Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers:
https://taxguru.in/goods-and-service-tax/chart-waiver-gst-interest-late-return-filing-fee.html
- Extension in dates of various GST Compliances for GST Taxpayers
https://taxguru.in/goods-and-service-tax/chart-extended-due-dates-various-gst-compliances.html
- Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns
- Taxpayers registered under the Companies Act, 2013, can now file their Form GSTR-1 and Form GSTR-3B with EVC, apart from filing it with DSC, till 31st May, 2021, as notified by the Government. (Remarks: Further extended till 31st August, 2021, vide Notification No. 27/2021 CT dated 01.06.2021.)
