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New Functionality on GSTN Portal for Taxpayers includes functionality for New GST Return (Trial), Opting for Composition scheme by taxpayers dealing with services (Form GST CMP 02), TDS/TCS Deductor & Temp Registrants- Adding of Bank Account details by TDS/TCS Deductors & Temp Registrants and Addition of Legal Name on Search of a taxpayer.

I. New GST Return (Trial)

• Online Preparation of Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2) & changes in offline utility.

• Supplier taxpayers can now fill in details of tables 3A (Business-to-Consumer (B2C) details), table 3B (Business-to- Business (B2B) details) & table 3H (Details of Supplies attracting Reverse Charge) in their Form GST ANX 1, online, on the GST Portal. On saving these details by Supplier Taxpayer records of Form GST ANX-1 will automatically flow to GST ANX 2 of the recipient taxpayer.

• Table 3A of GST ANX-2 of the Recipient Taxpayer will thus get auto-populated. The Recipient Taxpayer can now take ‘Action’ (Accept / Reject / Pending) on Form GST ANX-2, online and save it.

• New features has been made available in the Offline Tool as given below:

  • On import of excel file in offline tool to prepare GST ANX1, the error file containing erroneous records, if any, will be generated. These records can be exported into an excel file for rectification and after rectification the excel file can be re-imported into offline tool.
  • Records ‘Mark for Delete’in GST ANX-1 using offline tool, can now be uploaded on GST Portal using JSON file by supplier taxpayer, to delete such records.
  • The offline tool will now throw error if HSN code is wrongly entered or is non-existent.
  • GST ANX 2 & Matching Tool: Facility to ‘Refine Matching Result’, using tolerance limit and approximation logic, is now made available in offline tool. Now taxpayers can select limits, using which they can match the records, while matching purchase register details with GST ANX 2 (downloaded from GST Portal).

For more details on New Return Offline Tool (Trial) click the link-


II. Opting for Composition scheme, by taxpayers dealing with services (Form GST CMP 02)

  • Option for composition scheme by taxpayers dealing with services, in Form GST CMP -02, has been made available on the GST Portal.
  • Taxpayer can select category as specified in the form and multiple options can be selected.
  • Taxpayer who have filed Form GSTR -1 /GSTR 3B for April/May/June 2019 cannot opt for this now.
  • Taxpayers coming under this scheme can file return Form CMP-08 only.

III. TDS/TCS Deductor & Temp Registrants- Adding of Bank Account details by TDS/TCS Deductors & Temp Registrants

  • TDS/TCS Deductors & Temp Registrants can now add bank account details by a non-core amendment in their registration application to file for refund.

IV. Miscellaneous- Addition of Legal Name on Search of a taxpayer

In the “Search Taxpayer functionality”available on GST Portal, Trade Name of the taxpayer will also be now made
available as part of taxpayer profile.

Home> Search Taxpayer> Search by GSTIN/UIN


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July 2024