5 New Functionality on GST Portal introduced after 15.03.2019 are Form GSTR-9, Annual Return for 2017-18 to be filed by normal taxpayer, Form GSTR-9A, Annual Return for 2017-18 for composition taxpayer, Preparation of Form GST REG-21 by GSTP, on behalf of NRTP/TDS/TCS/ OIDAR taxpayer, Viewing & Downloading of month-wise Comparative Table on Liability Declared and Credit Claimed and Revocation of cancellation of Registration.

1. Form GSTR-9, Annual Return for 2017-18 to be filed by normal taxpayer

Facility to file Annual Return by normal taxpayers in Form GSTR 9, for Financial Year 2017-18, is now available at GST Portal.

The FAQs and Manual for Form GSTR-9 is available at link as given below-

Form GSTR-9 (GST annual return)- How to file with FAQs

APIs for Form GSTR 9 has been released for CBIC/Model I States for back office integration.

2. Form GSTR-9A, Annual Return for 2017-18 for composition taxpayer

Facility to file Annual Return by composition taxpayers in Form GSTR 9A ,for Financial Year 2017-18, is now available at GST Portal.

The FAQs and Manual for Form GSTR-9A is available at link as given below-

Form GSTR-9 (GST annual return)- How to file with FAQs

3. Viewing & Downloading of month-wise Comparative Table on Liability Declared and Credit Claimed

Taxpayers have been provided with facility to

  • to view and download a report on tax liability as declared in their Form GSTR- 1 and as declared & paid in their return filed in Form GSTR 3B.
  • view information regarding data of Input tax credit (ITC) as claimed in their Form GSTR 3B and as accrued in Form GSTR 2A to view the liability paid due to reverse charge as declared & paid in Form GSTR 3B and as accrued in Form GSTR 2A, due to uploading of such details by the supplier in Form GSTR-1.
  • view and compare the liability related to exports & SEZ supplies as declared in their Form GSTR-3B during themonth [as per table 3.1(b)] and liability as declared in their Form GSTR-1 (Zero rated supplies) as per table 6A, 6B, 9A, 9B & 9C of the Form GSTR 1.
  • This functionality has been provided in Returns dashboard on the GST Portal to taxpayers under the headings “Comparison of liability declared and ITC claimed”.

4. Revocation of cancellation of Registration

  • Facility for applying for revocation of suo-moto cancellation of registration for the persons registered as OIDAR /TDS/TCS/ NRTP category has been enabled on GST Portal.
  • APIs for these functionalities have also been released for CBIC and Model I States.

5. Preparation of Form GST REG-21 by GSTP, on behalf of NRTP/TDS/TCS/ OIDAR taxpayer

NRTP/TDS/TCS/OIDAR Tax payers can now select a GST Practitioner to apply for Revocation Application of registration, in Form GST REG-21, to be filed by them. The GSTP can save draft of the application. The taxpayer and GSTP would be able to work on the saved drafts of the application, saved by either of them.

(refer Section 30 of the CGST Act, 2017 & Rule 23 of the CGST Rules, 2017 )

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2 Comments

  1. Madan Gopal Choubisa says:

    What is Tax rate applicability on labour services on PHED Govt like cleaning of water tank and pipeline and lowering an inlowering of their items.

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