a. Functionalltles available on GST portal

♥ Tax payers can furnish details of security/ surety in prescribed form ASMT-05. After submitting the form online, they are required to furnish hard copy of original bank guarantee/ surety/ security to the proper officer.

♥ Tax payers can submit an application for compounding of offence in form CPD-01.

♥ Tax payers or tax officer can file an application, for rectification of an order passed by an appellate authority (section 161 of CGST Act).

♥ Taxpayer can upload notified statements and S supporting documents at the time of filing of refund application, RFD-01A.

♥ Tax officer can, after giving an opportunity of hearing to taxpayer, either allow or reject an application for compounding of offence in form CPD-02.

b. Functionalities available on CBIC-GST portal:

♥ Tax officers can download documents attached with refund application RFD-01A.

♥ Tax officers can see GSTR 2A on credit admissible.

♥ Tax officers can see ITC 04 on goods sent for Job-work.

♥ MIS report-on Nil return filers—fora month and for different returns.

MIS report—formation-wise number of taxpayers available fora defined period.

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