1. Assessment & Adjudication- Cross empowerment of Tax Officials, within a State/ UT
- The validation that State officer can assess taxpayers assigned to the concerned State only ( & vice versa) has been removed. Thus CBIC officials can now do assessment of a taxpayer assigned to a State (& vice versa), within the jurisdiction of a State/ UT. CBIC or Model I States can now upload assessment orders, through API, irrespective of whether taxpayer is assigned to Centre or State/UT. Summary of the order in Form GST DRC-07, can now be uploaded by Model I States and CBIC officers through G2G APIs. Similarly, Model II State officers can also make assessment orders and upload summary in Form GST DRC-07, of the taxpayers assigned to Model I States or Centre.
- If the reply is filed consequent to a SCN or any notice, the same should be made available to the authority which has issued the said SCN or notice. Thus, if Form GST DRC-03 is filed consequent to issue of SCN, the same should be made available to the authority which has issued the same for issuance of Drop Proceedings order in Form GST DRC-05.
- Proceedings relating to scrutiny, summary assessment, determination of tax (73, 74), tax collected but not paid (76) and penalty etc. can be launched by any of the authority (State or Centre). Assessment of remanded cases will be handled by the authority which has issued the original order. Rectification of the order will also be carried out by the same authority
- Form GST DRC-07 consequent to enforcement proceedings u/s 129 or 130 can be uploaded by any authority irrespective of the registration approval authority of the taxpayer. For example, if a vehicle impounded by State authority and the taxpayer is assigned to Centre, in such cases, State authority can now upload the details of demand through GST DRC-07
- Liability Register will be updated for Model I States and CBIC through API whereas for Model II States, the access will be directly through the portal
2. Refund- Filing of Monthly Refund applications by Quarterly Return filers
- The restriction for applying refund on quarterly basis for quarterly return filers is removed, so that these tax payer would also be able to file refund application on monthly basis. This implies that the taxpayer can file monthly refund application, but Form GSTR 1 for the quarter must be filed.
3. Prosecution & Compounding
- Intimation about initiation of Prosecution Proceedings
- Tax official can (outside the system) file a complaint with the First Class Judicial Magistrate/Court for prosecution against a taxpayer.
- Taxpayer will be notified about initiation of prosecution on his dashboard and via Email/SMS.
4. GST Practitioner – Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer
- Tax payers can now select a GST Practitioner, to prepare an appeal in Form GST APL-01, to be filed by them.
- The GSTP can save draft of the appeal application form.
- The taxpayer and GSTP would be able to continue on the saved drafts of the appeal application form, saved by either of them
5. Advance Ruling- Appeal against the Advance Ruling given the Authority
- Once an advance ruling is issued by the authority and if the applicant or the taxpayer is aggrieved by such an advance ruling, they can file appeal before the appellate authority. (refer Section 100 of the CGST Act, 2017)
- If there is any mistake in the order passed under Section 98 or 101, by the authority or the appellate authority, which is apparent from the record, the authority or the appellate authority can pass a rectification order for rectifying such mistake, if such mistake is noticed by the authority or by the appellate authority themselves or if such mistake is brought to its notice by the concerned or the jurisdictional officer or by the applicant/appellant, within a period of six months from the date of the order. The applicant/appellant can make an application to the authority/ appellate authority for rectification of the mistake. (refer Section 102 of the CGST Act, 2017)
7. Assessment & Adjudication – refer Section 161 of the CGST Act, 2017, Rule 142 of the CGST Rules, 2017 & Form GST DRC-08
- Rectification of mistake in the order by the Adjudicating Authority
- Errors or mistakes apparent on face of record can be rectified by the Adjudicating Authority on the basis of suo-moto rectification or upon receipt of application from taxpayer, within a period of six months from the date of issue of such order. Rectification request can be given by taxpayer within 3 months from date of issue of order
(refer Section 161 of the CGST Act, 2017, Rule 142 of the CGST Rules, 2017 & Form GST DRC-08)
8. Payment -Over the Counter (OTC) Payment
- Presently, Normal GSTINs, who has selected their Constitution of Business as “Government Department” or “Others” in Registration Form, are able to create an OTC challan of more than Rs 10,000, in a Tax Period, on GST Portal
- But other Users (irrespective of their Constitution of Business) are not able to create an OTC challan of more than Rs 10,000, in a given Tax Period, on GST Portal
- Now, every taxpayer can create an OTC challan of more than Rs 10,000, in a given Tax Period, on GST Portal, in both pre-login & post login modes (System check to limit OTC challan amount has been removed)