32 Defects Fixed for Taxpayers on GST Portal as on 20.12.2019

Editor4 28 Dec 2019 2,946 Views 0 comment Print Goods and Services Tax | News

CBIC fixes 32 Defects for Taxpayers on GST Portal as on 20.12.2019 which includes defect related to Adjudication, All Modules, Assessment & Adjudication, Assessment- Reply to SCN in cases of penalty, Assessment, Form ITC 04, New Return – Preparation of GST ANX 1 Online, Payment, Refund, Registration – Search Taxpayer, Registration- Adding a foreign Promoter, Registration- Amendment, Registration Certificate for Migrated taxpayers, Registration Certificate of TDS, Registration- Core Amendment, Registration- Filing Clarification, Registration, Return- Form GST CMP 08, Return- Form GSTR 9C, Return- GSTR 2A error in invoice view, Return GSTR-1 Deletion of invoices, Return- Invoices issued to Cancelled taxpayers, Return, Return-ITC 02 filing with DSC, Returns – Form GST ITC 04, Returns – Viewing details in Form GST CMP-08, Returns – Viewing ISD invoices and Returns- error while offsetting ITC and Returns- filing by Casual taxpayers.

#	Module / Area	Defects Fixed
1.	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
2.	Form ITC 04	Taxpayers can now delete challan in Table 4 of Form ITC 04.
3.	Payment	Now preferred bank will be shown in the list of banks while creating challan.
4.	Registration	While filing registration application, taxpayers can now search for goods by giving two digit HSN code only in Goods & Services Tab.
5.	Assessment & Adjudication	Issue of ARN not getting generated on submitting Form GST DRC-03 (intimation of voluntary payment) application by taxpayers has been resolved.
6.	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
7.	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
8.	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
9.	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.
10.	Registration	Type of Registration in Registration Certificate for OIDAR registrants will now be displayed as– “Online Information and Data base Access or Retrieval services”
11.	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.
12.	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.
13.	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).
14.	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.
15.	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).
16.	Adjudication	Now taxpayer has to fill tax period ^„FROM^‟ to „ TO^‟ mandatorily, to fill the Form GST DRC-03.
17.	Returns- filing by Casual taxpayers	Casual taxpayers who were inactive can now access their returns dashboard to file their returns.
18.	Returns – Viewing ISD invoices	Taxpayers can now view details of ISD invoices, without any error.
19.	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.
20.	Returns- error while offsetting ITC	Error coming to taxpayers while offsetting ITC, as per cross utilization rules in Form GSTR-3B, has been rectified.
21.	Registration- Filing Clarification	Error coming to taxpayers, while filing clarifications on registration application and while Registering or Updating DSC, has been corrected.
22.	Registration	Effective date of registration of a taxpayer, in pre-login and post-login, has been corrected.
23.	Registration Certificate of TDS	Certain fields of Registration Certificate of TDS, coming as blank in cases of deemed approval of registration, has been corrected.
24.	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.
25.	Registration- Amendment	Private Limited Companies can now do non-core or core amendment of registration through DSC only.
26.	Registration Certificate for Migrated taxpayers	Legal name coming as blank in registration certificate for migrated taxpayers has been corrected.
27.	Registration – Search Taxpayer	Error that both State and Centre Jurisdictions were getting displayed in red color has been corrected in Search Taxpayer functionality.
28.	Registration- Amendment	While filing Amendment of non-core fields in Registration, PAN has been indicated (in asterisk) as mandatory filed.
29.	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.
30.	Return- GSTR 2A error in invoice view	Now taxpayer can view counter party invoices in their Form GSTR 2A without an error
31.	Return-ITC 02 filing with DSC	Now taxpayer can file their Form GST ITC 02 with DSC, without an error.
32.	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’.