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 |
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4. | Composition |
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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) |
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8. | Return (Form GSTR-3B) |
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.
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9. | Return (changes in the Taxpayer’s Dashboard) |
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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) |
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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 |
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17. | Refund |
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18. | Returns |
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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 |
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24. | Registration |
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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 |
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33. | All Modules |
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34. | Returns – Form GST ITC 04 |
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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 |
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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’. |