Defects Fixed for Taxpayers on GST Portal as on 25.08.2020

1. Refund Module: A check has been incorporated in the application whereby the taxpayer will not be able to submit a Refund Application, if bank account has not been selected by them.

2. Returns Module: The return dashboard of a taxpayer was configured to display the data only for previous 36 months due to which the July, 2017, data related to returns was not available for view. This period has been now been extended and data related to July, 2017, is now visible on their dashboard.

# Module / Area Defects Fixed
3. Registration
  • Submission of non-core amendment application, without a zip code, in case the authorized signatory who is not an Indian, will not be allowed on GST Portal.
  • The message – “Please file all the pending returns till <Current date> before submission of application for revocation of cancelation”, displayed to a taxpayer, while filing revocation of cancellation application against suo moto cancellation, has been changed to – “Please file all the pending returns till <cancellation date> before submission of application for revocation of cancelation”.
  • If SCN was issued to a person applying for Registration, on the ground of document submitted in support of principle place of business, in such cases taxpayers were not able to submit the reply and when they were trying to upload new document on principle place of business tab and were trying to save and continue, system error was occurring. The issue is fixed, they will now be able to proceed and submit the application.
  • GSTP core amendment application were getting deemed approved, if due date had passed. Now deemed approval has been disabled for such applications.
4. Composition
  • If a taxpayer had Form CMP-04 (withdrawal from Composition) in saved stage and then they change their email/mobile through non-core amendment, they will now in such cases receive OTP on updated mobile no./email.
  • Now, taxpayer will be able to file Form CMP 02 (Opting for Composition), again, if previous application is Rejected by Tax official, for the same Financial Year.
  • While searching for a Composition Taxpayer from Opt-in/Opt out field, whether at pre login and post login stage, system will now display the output as per selection.
5. Refund While submitting the application for “Intimation on account of refund not received”, the taxpayer can now enter up to 500 characters, instead of 250 characters earlier.
6. Enforcement While creating enforcement case, Model 1 tax officers can now enter length of document id to 12, as against earlier maximum permissible length of 11.
7. Return (Form GSTR-1)
  • Taxpayers were earlier facing issues, while deleting multiple invoices in Form GSTR 1, while marking them for delete, using offline tool. This issue has now been addressed and taxpayers would not encounter any problem, while deleting multiple invoices in their Form GSTR-1, on the Portal, through offline utility now.
  • A taxpayer is required to choose the filing frequency for Form GSTR-1, at the beginning of a FY. If he had opted for filing frequency as quarterly and subsequently edited and changed it to monthly, his GSTR-1 tile was not getting enabled for filing GSTR 1 for the first 02 months of the quarter. The issue has now been resolved.
  • Filing of return in Form GSTR-1 has been enabled for the taxpayers of UTs of J & K and Ladakh on the GST portal.
8. Return (Form GSTR-3B)
  • If a taxpayer selects the options in Form GSTR-3B Questionnaire page and clicks on “Next” button, they receive a message ”Save request received”,

followed by “Save request processed successfully”.   However, when they navigated subsequently, without making any change in selected options on Questionnaire page, both the above messages were still being displayed to them (this was creating confusion). This issue has now been fixed and these messages will not be displayed again, unless taxpayer has made any “Save” request on Questionnaire page, in subsequent login.

  • Filing of return in Form GSTR-3B, has been enabled for the taxpayers of UTs of J & K and Ladakh on the GST portal.
  • If any data is in saved status in Form GSTR-3B and Taxpayer subsequently selects the Nil Filing option on the Questionnaire page and clicks on ‘Next’ button, the taxpayer will be directly navigated to Filing Page (for signing and filing the Form). On subsequent login, if such a taxpayer clicked on the Back button from the Filing Page, the System was navigating him/her to the Tiles page, instead of Questionnaire Page. This has now been rectified and the taxpayer would be navigated to the Questionnaire Page, if he/she clicks on ‘Back’ Button on Filing page.
9. Return (changes in the Taxpayer’s Dashboard)
  • Now only returns, relevant to the type of registration obtained by the taxpayer, will be shown in the drop down menu (unlike earlier, when other returns were also shown) while using sub-menu item “view filed Returns” under Returns Menu.
  • In the taxpayer’s dashboard, the label for “view e-filed Returns” has been changed to “view filed Returns”.
10. Registration Of Casual taxable Person In certain cases, a person registering as a Casual Taxable Person was unable to proceed with registration, even though they had generated Challan and pre-deposited estimated tax amount. The person was getting an error message that, advance payment is not made. This issue has now been resolved.
11. Registration
(Core Amendment)
  • The portal will restrict filing of new application of amendment of core fields by normal taxpayers, if previous application filed for amendment of core field has failed validation. The taxpayer would be required to delete his previous application (which failed validation) and file a fresh application for core amendment. Taxpayer can also edit previous application, if they wish so, and re-submit it.
  • If a normal taxpayer had not responded to a SCN issued by Tax Officer, on an application filed for core amendment, within due date, their core amendment application would have to be rejected by the Tax Officer. However, if the taxpayer had attempted to respond and saved some data in draft form on their system (in an earlier application), the system used to restrict the user from filing a new application for amendment in core fields (even after rejection of earlier application by the tax officer). This issue has now been resolved and the taxpayer would now be able to file a new application for amendment of core fields under such a scenario.
  • Message showing “system failure” has now been changed for the user, who often try to login with their old credentials, despite the authorized signatory details having been updated by the Tax Officer, from the back office (on request of the taxpayer). Now the system will show complete message as ‘The user name and password entered by you has been updated & old credentials are not valid anymore. Please login using valid updated credentials’.
  • The issue related to not allowing modification of the erroneous details (including  PAN), which was inadvertently entered incorrectly, while responding to the query raised by tax officer, has now been resolved. Now
  • the  applicant   can    correct   details   (including   PAN)   and  resubmit       the amendment to registration application.
  • An error message will be shown to a taxpayer, in case they leave a mandatory field blank, while filing application for Amendment of Core Field(s) in the system.
  • The issue related to system, check on filing of application for cancellation of registration by a taxpayer, in case application for amendment of core fields was pending validation or the validation had failed, has been resolved. The system will not prevent the taxpayer from filing application for cancellation of registration in such a scenario.
12. EWB Portal (Unblocking of EWB generation) For the taxpayers whose EWB generation facility has been unblocked by the Tax Officer by giving a grace period, on basis of an application filed by taxpayer, portal shows their status as Partially Unblocked. In the event of such a taxpayer filing their pending GSTR-3B return(s), their status was getting updated to ‘Unblocked’, during the grace period itself. This error has now been rectified and their Status will change to ‘Unblocked’, only after expiry of the period for which unblocking has been granted by Tax Officer, provided they have filed requisite return(s) within the grace period.
13. Filing Form GSTR 4 sequentially Taxpayers can now file Form GSTR 4 (form which taxpayers opting for composition were liable to file on quarterly basis, earlier) only sequentially, i.e. Form GSTR 4 for period April to June, cannot be filed, if any previous Form GSTR 4 is not filed by the taxpayer.
14. Shipping bill amendment in Form GSTR 1 Taxpayers can now update shipping bill number in table 9 in Form GSTR 1, until the period for filing of refund claim is over.
15. Adjustment of negative liability of Form GSTR 04 in Form CMP 08 Negative liability of previous periods in Form GSTR 4 will now be adjusted in the Form CMP 08, being filed by the Composition taxpayers.
16. Changes in Form GSTR 9 – Annual Return
  • Now both negative and positive values can be reported in all tables of Form GSTR 9 (except auto populated values) on GST Portal.
  • For table 17 & 18 two digit HSN can be reported in both online and offline mode.
  • For table 17 & 18, UQC & quantity will not be asked for HSN Code starting with 99.
  • Certain Changes in label has been made in Tables 8C, 10,11,12,13 &14.
17. Refund
  • Taxpayers while filing refund application will now be given an alert, if they wish to file NIL refund application or not, so that they do not inadvertently file NIL refund claim. It may be noted that once refund is filed, taxpayers can’t change the particulars of the refund application, even if they have some refund amount to be claimed, in the same refund category for the selected month. Therefore, the message for filing NIL refund is made clearer, so that mistakes are reduced.
  • Now correct Form number will be shown to UIN/ONP/Embassy Taxpayers in Draft and Final copy of Form GST RFD-10.
  • Now debited amount (while filing refund application) will be credited back to Taxpayer’s ITC ledger, when deficiency memo is issued second time by the tax officer (other conditions of the refund application remaining same).
18. Returns
  • Error coming to taxpayers while filing Form GST CMP 08 (on clicking File button) has been corrected.
  • Error coming to composition taxpayers, registered after April, 2019, while filing Form GST CMP 08, has been corrected.
19. Form GST ITC 04 Challan details deleted by taxpayer in Form GST ITC 04 will now not be reflected in the Form.
20. Registration Taxpayers now cannot opt out of composition scheme, if compulsory withdrawal from composition levy process is initiated by tax officer and is in progress.
21. Report on disbursement of refund under SGST/UTGST head by Centre The settlement reports of a month will now include a report no. 6.04, on disbursement of refund under SGST/UTGST head by Centre, for settlement between Centre and State.
22. Payment Now, texts (as given below) explaining the reasons for status of challan as “Awaiting Bank Confirmation”, will be available to taxpayers on pre (Track payment Status) and post login screens.

“Awaiting Bank Confirmation:

1. For e-payment mode of payment, if the maker has made a transaction and checker approval is not communicated by bank to GST System.

2. For OTC mode of payment, If bank has acknowledged the challan but remittance confirmation is not communicated by bank to GST System.”

23. Return
  • Taxpayer will now be shown an error, if they proceed to file Form GSTR 3B in one tab, and another incidence of Form GSTR 3B is also open and saved in another tab (with different values).
  • The correct financial year will now be displayed, after downloading Form GSTR2A (when downloaded for the month of October, November or December, 2019).
24. Registration
  • Taxpayers can reply on the query raised by tax official on the Core amendments made by them in their registration applications (as error coming to them has been removed).
  • Normal Taxpayers will now see correct date on SCN issued by tax official in cases of Amendment of Core Fields in the registration application.
  • Now SEZ and E-Commerce taxpayers cannot opt for Composition scheme, while filing another registration on the same PAN.
25. Form ITC 02 Now cancelled users can access Form ITC 02, without any error.
26. New Return Taxpayers can now download GST ANX 1 in excel format from the Portal.
27. Return Taxpayers can now make amendments in Form GSTR 1, of advance tax and adjustment of advance tax of various tax periods, in the same month in Form GSTR-1
28. Form ITC 04 Taxpayers can now delete challan in Table 4 of Form ITC 04.
29. Payment Now preferred bank will be shown in the list of banks while creating challan.
30. Registration While filing registration application, taxpayers can now search for goods by giving two digit HSN code only in Goods & Services Tab.
31. Assessment & Adjudication Issue of ARN not getting generated on submitting Form GST DRC-03 (intimation of voluntary payment) application by taxpayers has been resolved.
32. Assessment
  • In Form GST DRC-03, facility of creation of challan is made available and now Ledgers are updated only on filing of Form GST DRC-03 (& not on payment, as was happening earlier)
  • In Form GST DRC-03, more section numbers have been added as dropdown values, under ‘Section number’ (eg 122,123, 124 etc.), for selection
  • In Form GST DRC-03, check on amount of penalty to be paid, while making payment, has been removed. Now any penalty amount can be entered for making payment.
  • Preview of any filled form will now show relevant ‘Act/Rules Provisions’ field, as entered
33. All Modules
  • Across all the module – In yellow bar, ‘Legal name/Trade name’ would now also be populated along with other details
  • Across all module, ARN and Date of ARN will also be populated on final PDF of application/reply filed by taxpayer
34. Returns – Form GST ITC 04
  • Now taxpayers can download error report of Form ITC 04, on click of ‘Download error report in ITC04 > Prepare offline’ button
  • Now taxpayers can upload more than 500 invoices, using offline tool in Form GST ITC 04
35. Refund Taxpayers can now enter consolidated B2C supply in a single row (while filing refund of Inverted Duty Structure, Statement 1A), giving details of IGST, CGST, SGST paid, in that row itself. The sum of values of 3 taxes shown cannot be greater that the total taxable value entered.
36. Registration Type of Registration in Registration Certificate for OIDAR registrants will now be displayed as– “Online Information and Data base Access or Retrieval services
37. Return- Form GSTR 9C Now taxpayer can enter negative values in table ‘14’ row ‘S’ (ITC Claimed in Annual Return), in Form GSTR 9C offline tool.
38. Return- Form GST CMP 08
  • Error coming to taxpayers as `Invalid summary payload’, while trying to file the Form GST CMP 08 through EVC, has been corrected.
  • Taxpayers can now file ‘NIL’ Form GST CMP 08.
  • Status shown as ‘not filed’ to Taxpayers, who have already filed Form GST CMP 08 for the period April to June, 2019, has been corrected.
39. Return GSTR-1
Deletion of
invoices
Now taxpayer can delete an invoice (if so needed), in their Form GSTR 1, which are issued to recipient taxpayers, whose registration is cancelled (ie in cases where date of registration cancellation is after date of issuance of invoice).
40. Return-Invoices issued to Cancelled taxpayers Now taxpayer cannot provide details of an invoice, with a date, which is after the registration cancellation date of the recipient taxpayer.
41. New Return – Preparation of GST ANX 1 Online Error coming to taxpayers, while clicking on the Proceed button in new returns (trial), has been corrected (error coming after selecting Financial year : 2019-20 , Return Filing Period as July , Form / Return as GST as ANX1 – Annexure of Supplies, preparation mode as Online).
42. Adjudication Now taxpayer has to fill tax period ‘FROM’ to ‘ TO’ mandatorily, to fill the Form GST DRC-03.
43. Returns- filing by Casual taxpayers Casual taxpayers who were inactive can now access their returns dashboard to file their returns.
44. Returns – Viewing ISD invoices Taxpayers can now view details of ISD invoices, without any error.
45. Returns – Viewing details in Form GST CMP-08 Taxpayers can now view GSTIN, Trade Name, F.Y. and Status on the landing page of Form GST CMP-08.
46. Returns- error while offsetting ITC Error coming to taxpayers while offsetting ITC, as per cross utilization rules in Form GSTR3B, has been rectified.
47. Registration- Filing Clarification Error coming to taxpayers, while filing clarifications on registration application and while Registering or Updating DSC, has been corrected.
48. Registration Effective date of registration of a taxpayer, in pre-login and post-login, has been corrected.
49. Registration Certificate of TDS Certain fields of Registration Certificate of TDS, coming as blank in cases of deemed approval of registration, has been corrected.
50. Registration-Core Ammendment Blank page coming to taxpayers having a non-Indian authorized signatory partners/promoters, while doing a Core Amendment of registration application, has been corrected.
51. Registration- Amendment Private Limited Companies can now do non-core or core amendment of registration through DSC only.
52. Registration
Certificate for
Migrated
taxpayers
Legal name coming as blank in registration certificate for migrated taxpayers has been corrected.
53. Registration
– Search
Taxpayer
Error that both State and Centre Jurisdictions were getting displayed in red color has been corrected in Search Taxpayer functionality.
54. Registration- Amendment While filing Amendment of non-core fields in Registration, PAN has been indicated (in asterisk) as mandatory filed.
55. Registration- Adding a foreign Promoter Error coming to taxpayers while entering details of a foreign promoter in registration application (when promoter is authorised signatory also) has been corrected.
56. Return- GSTR 2A error in invoice view Now taxpayer can view counter party invoices in their Form GSTR 2A without an error
57. Return-ITC 02 filing with DSC Now taxpayer can file their Form GST ITC 02 with DSC, without an error.
58. Assessment- Reply to SCN in cases of penalty Now taxpayer can file reply to the Show cause notice issued, for imposition of penalty, in form ‘GST DRC-06’.

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