1. Automation of Drop Proceedings for taxpayers suspended upon issuance of SCN in Form GST REG-17

♦ A taxpayer is suspended on the portal if they do not file six or more consecutive monthly returns /quarterly returns (QRMP) for two tax periods in Form GSTR 3B are issued with a system generated notice for cancellation in Form GST REG-17 for the returns pending to be filed up to the tax period October, 2022 for monthly and up to the September, 2022 quarter for QRMP. This process will be done periodically in the system.

♦ If such suspended taxpayers file all their pending returns/statements, the cancellation proceedings are automatically dropped by the system against them.

♦ A new functionality has been deployed on the portal where the suspended taxpayers can themselves initiate the process of drop proceedings after having filed all pending returns/statements  by clicking “Initiate Drop Proceeding” button by navigating Notices/Order after login on their dashboard, if required.

2. System Generated Form GST RFD-01 for withheld refunds of export of goods with payment of IGST.

  • In terms of Notification 14/2022 dated 05.07.2022 , Refund on account of export of Goods with payment of IGST which has been withheld by Customs, has to be processed by GST officers. To implement this provision, GST system will generate Form GST RFD 01 for the withheld refund claims.
  • This form GST RFD-01 is made available on the portal to the jurisdictional tax officer for processing and an intimation of the same will be communicated to the taxpayer.

3. Label change in Statement 1 of RFD 01 for Refund on account of ITC accumulated due to Inverted Tax Structure

In terms of the Notification 14/2022 dated 05.07.2022 the column “Tax payable on such inverted rated supply of goods and services “ has been substituted with “Tax payable on such inverted rated supply of goods and services * (Net ITC/ITC availed on inputs and input services)” in statement 1 of Form GST RFD-01 filed for refund on account of ITC accumulated due to Inverted Tax Structure.

4. Removing the validation of return filing of Form GST CMP 08 and Form GSTR 4.

The Composition taxpayers were earlier being prevented from applying from refund on account of Excess payment of tax in cases where they had defaulted in filing statement in Form GST CMP-08 and/or return in Form GSTR-4. This validation has now been removed.

5. Re-compute Interest button in Table 5.1 of Form GSTR-3B

A RE-COMPUTE INTEREST button has been provided in Table 5.1 of Form GSTR 3B which enables the taxpayers to recompute interest in case they feel there is any discrepancy in the system computed interest. On click of the RE-COMPUTE INTEREST button, the system will re-compute the interest and update the system generated Form GSTR-3B PDF.

6. Enabling validation at 4-digit HSN declaration in Table-12 of GSTR-1

A validation has been implemented in Table-12 of Form GSTR-1 wherein the taxpayers with AATO up-to Rs.5 crores have to mandatorily enter minimum 4 digits of HSN. A warning message shall be displayed on entering less than 4 digits.

7. Implementing Sequential Filing of Form GSTR-1 and filing of Form GSTR-1 prior to Filing of Form GSTR-3B

  • From October-2022, tax period onwards, filing of Form GSTR1 has been made sequential. The system would not allow filing of Form GSTR-1 until the GSTR-1 for the previous return period is filed. This would apply to both Monthly and Quarterly filers.
  • In addition, w.e.f. October-2022 tax period onwards, filing of Form GSTR-1 before filing of Form GSTR-3B for a particular tax period has been made mandatory on the portal. This would apply to both Monthly and Quarterly filers.

8. Validation to check duplicate entries in Form GSTR-2B

  • From the period Sep 2021, onwards, an option was provided to the taxpayers to pull the BoE details in Form GSTR-2B in case it was not populated automatically from ICEGATE using ‘Fetch Bill of Entry’
  • However, in absence of a check in the system in some cases the BoE details were getting populated twice in taxpayer’s Form GSTR-2B.
  • A validation has now been implemented on the portal so as to ensure that BoE details do not get populated twice in Form GSTR-2B.

9. Turnover threshold validation on filing by composition taxpayers.

With effect from FY 2021-22, a validation has been implemented on the portal so as to ensure that a taxpayer whose aggregate turnover exceeds Rs.1.5 crore for goods and/or Rs.50 lacs for goods and services will not be able to file quarterly statement in Form CMP-08 and annual return in Form GSTR-4. An alert message will be displayed on the taxpayers dashboard in such cases.

10. Miscellaneous enhancements in enforcement module

A functionality has been provided on the Portal for taxpayers to file Request for Adjournment while replying to a Notice to Summon in Enforcement cases. After login, the taxpayers can navigate Services > User Services > View Additional Notices and orders > click here (hyperlinked) > Notices folder > select Reply for Notice to Summon.

11. Filing Advance Ruling Application by Unregistered persons.

A new functionality has been deployed on the portal to allow the unregistered persons also for filing advance ruling on GST portal. The users can submit an Advance Ruling application by creating a Temp ID on GST portal.

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February 2024