New Functionalities made available for Taxpayers on GST Portal (April, 2021)

New Functionalities pertaining to modules GST Return module and are related to Auto Generation of Form GSTR-2B, for the taxpayers under QRMP scheme, Use of Matching Offline Tool by the taxpayers under QRMP scheme, Auto-population in Form GSTR-3B of ITC, for taxpayers in QRMP Scheme, Auto-population of liability in Form GSTR- 3B, for taxpayers under QRMP Scheme and Generation of Form GSTR-11, based on Form GSTR-1/5.

1. Returns

Sl No Form/ Functionality Functionality made available for Taxpayers
1 Auto Generation of Form GSTR-2B, for the taxpayers under QRMP scheme ♦ Taxpayers can now view and download their system generated Quarterly Form GSTR-2B, for Jan-March,    2021   quarter,   by clicking    on   Auto-drafted  ITC statement for the quarter on 14th April, 2021, by selecting the last month of the quarter (M3).

♦ Form GSTR-2B contains details of filed IFFs (for Month M1 & M2) & filed Form GSTR 1 (for Month M3). Form GSTR 2B has two sections of ITC i.e. ITC available and ITC not available (which flows from the supplier’s filed IFF & Form GSTR-1, imports etc.). It also contains tax liability of the taxpayer (which flows from the taxpayers own filed IFF & Form GSTR-1).

♦ The default view of Form GSTR-2B is quarterly. However to view Form GSTR-2B of a particular month (M1, M2 or M3), taxpayer has an option to select appropriate month, from the view drop-down to view that month’s data.

♦ A hyperlink ‘View advisory’ has also been provided, which on clicking displays the criteria/ cut-off dates considered for generation of quarterly GSTR-2B, as a pop-up, with details of Supplies from/type i.e. Monthly taxpayer, Taxpayer in QRMP Scheme, NRTP, ISD & Import from Overseas/SEZs, and ‘From date’ and ‘To date’ based on which Form GSTR-2B has been generated.

2 Use of Matching Offline Tool by the taxpayers under QRMP scheme ♦ The Matching Offline Tool has been updated and now taxpayers under QRMP Scheme will also be able to use it.

♦ The system generated Form GSTR-2B JSON file can be used for matching details, as available with them in their purchase register, using the updated Matching Offline Tool.

♦ Taxpayers under QRMP Scheme can now navigate to Services > Returns > Returns Dashboard, select the Financial Year and Return Filing Period > SEARCH and click on Download button on Auto – drafted ITC Statement – GSTR -2B tile to download system generated Form GSTR-2B JSON file, for opening and matching it in the matching tool.

♦ In the Matching tool dashboard page, an option to select the quarter has been provided and in the purchase register, quarters Apr-Jun, Jul-Sep, Oct-Dec and Jan-Mar have been added as the tax periods.

3

 

 

Auto-population in Form GSTR-3B of ITC, for taxpayers in QRMP Scheme

 

 

♦ Figures of ITC available and ITC to be reversed, will now be auto-populated in Table 4 of Form GSTR-3B of the taxpayers under QRMP scheme, from their system generated quarterly Form GSTR-2B.

♦ On the GSTR-3B dashboard page, an additional button ‘System computed GSTR-3B’ has also been provided, by clicking which system computed Form GSTR-3B can be downloaded in PDF format.

♦ Taxpayer under QRMP scheme can edit the auto-drafted values as per their records and save the updated details in their Form GSTR-3B. The system will show a warning message to taxpayers in case ITC available is increased by more than 5% or ITC to be reversed is reduced even partially, by them. However, the system will not stop the filing of Form GSTR-3B in these cases.

4 Auto-population of liability in Form GSTR- 3B, for taxpayers under QRMP Scheme ♦ Liability in Table-3 (except 3.1(d)) of Form GSTR-3B, for the taxpayers under QRMP Scheme, will now be auto-populated on the basis of Filed quarterly Form GSTR-1 (of Month 3) and Filed IFF (of Month 1 & 2). Liability of table 3.1 (d) is autopopulated from the filer’s Form GSTR 2B.

♦ Note: Data saved/ submitted in Form GSTR-1 or in IFF, will not be auto-populated as Liability, in Table-3 of Form GSTR 3B. New Functionalities made available for Taxpayers on GST Portal in February, 2021

5 Generation of Form GSTR-11, based on Form GSTR-1/5 ♦ UIN holders are required to file details of purchases (inward supplies) in their Form GSTR-11. Now their Form GSTR-11 will be generated on the basis of Form GSTR-1 & Form GSTR-5, filed by their supplier taxpayers. This will facilitate UIN holder’s in filing their refund claim.

To view module wise functionalities deployed on the GST Portal, refer to table below:

Sl. No.
Taxpayer functionalities deployed on the GST Portal during
Click link below
1.
Compilation of GSTN YouTube Videos posted from January-December, 2020
https://tutorial.gst.gov.in/downloads/news/gstn_youtube_videos_posted_2020.pdf
2.
March 2021
https://taxguru.in/goods-and-service-tax/taxpayer-functionalities-deployed-gst-portal-march-2021.html
3.
February, 2021
https://taxguru.in/goods-and-service-tax/new-functionalities-gst-portal-february-2021.html
4.
January, 2021
https://taxguru.in/goods-and-service-tax/functionalities-taxpayers-gst-portal-january-2021.html
5.
October-December, 2020
https://taxguru.in/goods-and-service-tax/functionalities-gst-portal-october-december-2020.html

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