A. GST Registration
1. Functionality for validating bank account and to view the status of validation.
A functionality was implemented on the portal for taxpayers to validate their bank account. Taxpayers can navigate to My Profile > Bank Account Status to view the validation status. The validation status can be viewed by hovering over the status icon.
The following validation statuses are displayed in cases of failure:
- The Bank account validation is failed as the PAN Registered under GSTIN and the PAN maintained in the Bank Account are not same. Kindly remove the account or rectify with correct information.
- The account cannot be validated-This bank is not integrated for online bank account validation.
- The Bank Account has been validated with remarks “PAN not available in the concerned bank account”. Please update your PAN in bank account details.
- Bank Account details are shared for the validation. The account status will be updated once the online validation is done.
In cases of validation failure, the taxpayers can revalidate the bank account either by rectifying the details or by adding new bank account.
2. Changes in email communication w.r.t Aadhaar authentication
- e-Mails sent to the taxpayers in case of failure in Aadhaar authentication have been enhanced to include following information:
i) Entity’s Name
ii) Auth response code (for online Transaction- date and time for Aadhaar Failure)
iii) Last four digits of Aadhaar
iv) Purpose of authentication and reasons of authentication failure such as Suspended/ Cancelled Aadhaar or Biometric /Aadhaar Locking as per UIDAI guidelines.
- Further “Resend the authentication link” for validating Aadhaar authentication has been provided to the existing taxpayers in “My Profile” section, for cases where the users have already generated the Aadhaar Authentication link but didn’t receive the link, deleted it by mistake or did not act upon it.
3. Changes made on the portal in relation to the Aadhaar Authentication process
Following changes were implemented on the portal in respect of Aadhaar authentication:
- In case of Aadhaar authentication for new registration applications, the validity period for Aadhaar verification would be 15 days from the date of submission of part B i.e. generation of ARN.
- First 8 digits of Aadhaar number would be partially masked or completely masked in case of VID on the E-KYC page, post Aadhaar authentication being successful.
- The Aadhaar Authentication link is sent on e-mail id and SMS simultaneously. In cases where the SMS link and email link are opened together and taxpayer performed Aadhaar authentication (failed or success) using one link and tried to do the same again through other link, he was getting an error message “Aadhaar verification Completed”. This error message has been replaced with “You have already taken action using the link”.
- In case of a system error during Aadhaar verification for existing taxpayers, in My Profile page the status would be shown as “Error in Aadhaar Authentication” Further, an information message would be shown to taxpayer for status as “There was error at time of Aadhaar Authentication from UIDAI/GSTN. Kindly try again with same link shared earlier.”
4. Enabling Geocoding facility for Additional place of business in addition to principal place of business for existing taxpayers
The Geocoding of Additional Place of Business for Existing taxpayers (Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit) was enabled for taxpayers on the Portal, in addition to the principal place of business enabled earlier.
B. Refunds / Payments
5. Changes made in the placement of Form GST PMT-07 link
A new functionality was implemented on the portal to display the status of the payment directly from the bank in Track Payment Status (pre login) and Challan History (post login) in cases where the status is not available in the GST system.
6. New Bank added for payment
The Karnataka Bank was integrated with GST portal for payments.
C. Returns
7. Reporting supplies of unregistered persons in GSTR-8
- In terms of Notn. No. 38/2023-CT, dated 4thAugust, 2023, two new tables were inserted in Form GSTR-8 for reporting “Details of Supplies made by unregistered suppliers (Table 3.1)” and “Amendment thereof (Table-4.1)”.
- In addition, a functionality was provided to e-commerce operators to view the turnover of un-registered suppliers registered in the State/UT in which ECO is registered. They can navigate to Services >> User Services >> View turnover of enrolment IDs to view the same.
- The unregistered suppliers were provided with a functionality to view the details of supplies reported by the e-commerce operators on their behalf and amendments thereto. They can navigate to Services > User services >Supplies reported by e-commerce operators (ECOs) and Annual Turnover details to view the same.
8. Automated Intimation of ITC mismatch in Form GST DRC-01C
- A functionality to generate automated intimation in Form GST DRC-01C, which enables the taxpayer to explain the difference in Input tax credit available in GSTR-2B statement & ITC claimed in GSTR-3B return was made available on GST Portal for the taxpayers.
- This functionality compares the ITC claimed in GSTR-3B/3BQ with the ITC available in GSTR-2B/2BQ for each return period. If the claimed ITC in GSTR 3B exceeds the available ITC in GSTR-2B by a predefined limit or the percentage difference exceeds a pre-defined threshold, the taxpayer will receive an intimation in the form of DRC-01C.
- Upon receiving an intimation, the taxpayer must file a response using Form DRC-01C Part B. The taxpayer has the option to either provide details of the payment made to settle the difference using Form DRC-03, or provide an explanation for the difference, or even choose a combination of both options.
- In case, no response is filed by the impacted taxpayers in Form DRC-01C Part B, such taxpayers would not be able to file their subsequent period GSTR-1/IFF.
9. To allow reporting of negative values in table 17 and 18 of GSTR-9
Following changes were made in Form GSTR-9 on the portal:
- Allowing Negative values in Table 17 & Table 18 of Form GSTR-9.
- Allowing margin of Rs.10 in Table 17 & Table 18 of Form GSTR-9 in System computed tax values.
- Allowing taxpayers to proceed without reporting HSN code if nil liability is reported in Form GSTR-9.
D. Others
10. e-Invoice JSON download facility on GST e Invoice portal
A new functionality was implement on the GST e-Invoice portal, enabling the taxpayers to download e-Invoice.
Using this functionality, they can:
- Search for e-Invoice (By IRN)
- View and Download (PDF/JSON)
- Bulk Download (By Period)
- Download Excel Format e-Invoice List (By Period)
11. Changes in the Assessment module w.r.t amendments of section 62.
Following changes were made in the assessment module:
- The time frame for liquidating the demand made against non-filers of returns (GSTR-3B) for all assessment orders (ASMT-13) issued by tax officers under the “Assessment of Non-Filer of Returns” has now been extended from thirty days to sixty days. If the return is filed within sixty days from the ASMT-13 order issuance date, the demand should be liquidated in the system automatically.
- An additional 60 days would be provided to liquidate the demand, if the taxpayer files such return after expiry of 60 days but before the expiry of 120 days from issuance of ASMT-13. However, the taxpayer will be required to pay a fee of Rs. 100 per day per Act for such delay which will be auto-calculated and communicated to the taxpayer through email and SMS.
- Rectification applications filed by taxpayers against order in Form GST ASMT-13, if any, would be assigned to the tax officer who issued the said order or the officer who took charge from the original officer.
12. Certain changes made in Audit Forms
In certain Audit forms, the reply generated on the system was addressed to the taxpayer instead of the reply being addressed to the tax official. This defect has now been fixed.
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