New Functionalities for Taxpayers on GST Portal in March, 2022

• The application for opting-in composition scheme for the financial year, 2022-23, has been made available on GST Portal.
• The eligible registered taxpayers, who want to opt-in for composition scheme, for the Financial Year 2022-2023, can file FORM GST CMP-02 application, by 31st March, 2022, on GST common portal by navigating after Log in Services > Registration > Application to opt for Composition Levy > Filing form GST CMP-02

• Normal taxpayers having aggregate turnover upto Rs. 1.5 Crore in the previous financial year, who don’t want to avail ITC facility/ having aggregate turnover upto Rs. 75 lakh in the previous financial year & registered in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura & Uttarakhand/ supplying services and/or mixed supplies having aggregate turnover of previous financial year upto Rs. 50 lakhs can opt for Composition scheme.
• The taxpayers engaged in supply of restaurant services were being prevented from filing their quarterly statement in Form CMP-08 if their AATO exceeded Rs 50 lakh even though they are eligible for composition levy for AATO upto Rs 1.5 Crore. This issue has now been resolved.

• The Geo coded addresses given by Map My India (MMI) have been integrated with the GST System for existing normal taxpayers and persons applying for registration as normal taxpayer in Form GST REG-01. This feature is also enabled for normal taxpayers while applying for core/ non-core amendment in their registration details involving change of address.
• For such applications, the address related fields are now geo coded, and the applicants while entering details receive an auto suggestion for the address, on basis of keyed-in inputs which they can select. Further, a map tile has also been integrated with the User Interface of the applicants with a drag and drop feature for the address pinhead.

respect of invoices or debit notes the details of which are not furnished in GSTR-1. Hence, the taxpayers are allowed to avail only that ITC which is available in GSTR-2B which is auto-populated in table 4 of GSTR-3B.

Accordingly, the system-based validation on the threshold of the excess ITC that can be availed by the taxpayer has been reduced to 0% from the earlier 5%. The system will give now warning message if a taxpayer increases the auto-populated ITC in table 4A (ITC Available). However, as of now, the taxpayer will still be allowed to proceed and file the return with the edited values.

• System computed liability is auto-populated in GSTR-3B on the basis of values reported in Form GSTR-1/IFF. In addition, liability on account of inward supplies attracting reverse charge is auto-populated from Form GSTR-2B.
• A functionality has been implemented to display liability payment ratio and its computation details to taxpayer. This ratio of auto-populated liability and the liability actually paid by taxpayer would indicate the compliance behaviour of a taxpayer. The taxpayers are also provided with a linkage to Form GST DRC-03 to make any liability payment.

• A new Proceed to File button has been provided and Submit button has been removed in Form GSTR-5 filed the Non-resident taxpayers.
• Further, table for reporting inward supplies attracting reverse charge has also been provided in Form GSTR-5.

• If a taxpayer fetches BoE details from ICEGATE portal before these records have been shared by ICEGATE with GST portal, he/ she gets an error message “Record already processed”.
• To help reduce these error messages, a validation has been introduced which disallows taxpayers from triggering “QUERY ICEGATE” for BoE records where the BoE Date/Reference Date is less than T-4 (where T is current date).

S. No.

New Functionalities on GST Portal (May, 2021)

5 New GST Return Functionalities on GST Portal (April, 2021)

New Functionalities on GST Portal (February, 2021)

New Functionalities on GST Portal (January, 2021)