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New functionalities deployed on the GSTN portal in the month of July 2021

1. Submission of a complaint in case of misuse of PAN

> Do a Search by PAN functionality on GSTN Portal and check all the registrations available/ taken in GST, linked to that PAN.

> You can now submit an online complaint, in case of a Registration obtained against your PAN, without your consent/ knowledge, by selecting those GSTINs and submitting it on the GSTN Portal, after verification of mobile number and email id.

> Multiple GSTINs can be selected at a time and different ARNs will be generated for each such GSTIN.

> On successful logging of complaint, a complaint ID (ARN) will be generated and will be sent to jurisdictional officer for further action.

> The complainant can track the status of complaint on GSTN Portal using Track Application Status functionality.

2. Restricting taxpayers to opt for Composition Scheme based on the AATO

> Applicant Taxpayer will be blocked from applying for Composition Scheme for a PAN, using new registration application (REG-01), if the threshold of the said PAN based ‘Aggregate Annual Turnover’, computed for the already registered GSTINs (with same PAN) for the previous financial year is above the threshold limit.

> This restriction will also be applicable to the taxpayers, at the time of filing of Form GST CMP-02, to opt in for composition scheme, at the beginning of any financial year.

> Alerts would be sent to the taxpayers, for information and necessary action at their end. Thereafter the Taxpayer can apply to opt out of Composition Scheme.

3. Filing of Nil Form GSTR-1 (Quarterly) through SMS

> This has been enabled for taxpayers under QRMP Scheme.

> The format of the message is < NIL > space < Return Type (R1) > space< GSTIN > space < Return Period (mmyyyy) >.

> Example: NIL R1 07XXXXX1234H8Z6 062020 (where return period must be last month of the quarter)

> However, NIL filing through SMS can’t be done in following scenarios:

If IFF for Month 1 or 2 of a quarter is in Submitted stage, but not Filed.

If invoices are Saved in IFF for Month 1 or 2 of a quarter, which was not submitted or filed by due date.

4. Filing of Form GSTR-1 on cancellation of registration

> In case registration of a taxpayer under QRMP Scheme is cancelled, with effective date of cancellation being any date after 1st day of Month 1 of a quarter, they would be required to file Form GSTR-1 for the complete quarter, as the last applicable return.

> However, if the registration is cancelled on a later date during the quarter, the taxpayer would be required to file Form GSTR-1 for Apr-June quarter. In such a case the facility for filing the form will open on 1st of month following the month with cancellation date i.e. if cancellation has taken place on 20th May, Form GSTR-1 for Quarter Apr-June can be filed anytime on or after 1st of June

5. Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21

> Timeline for filing of Application for Revocation of Cancellation of Registration, which was due on 15th of April 2021, has been extended till 30th June 2021 on the GST Portal.

> Accordingly, these extensions have now ceased to be effective w.e.f. 1st July, 2021, and timelines for filing of application for revocation of cancellation is now changed to 90 days (as was earlier) on the GST Portal w.e.f. 01.07.2021, from date of Order of Cancellation of Registration in Form GST REG-19.

6. Information regarding late fee payable provided in Form GSTR-10 > Taxpayers whose registration is cancelled, at the time of filing of last return in Form GSTR-10, will now be provided with details of late fee payable by them, for the delayed filing of any of the previous returns/ statements in a table, for their assistance in filing of said return by them.

7. Auto-population of data in Form GSTR-11 on basis of Forms GSTR-1 / 5 filed by their suppliers

> Form GSTR-11 of the UIN holder would be generated with details of their inward supplies, on basis of Forms GSTR-1 / 5 filed by their suppliers, which will subsequently help them in filing their refund claims

8. Auto population of GSTR-3B liability from IFF and Form GSTR 1

> A taxpayer under QRMP Scheme can declare their liability through optional IFF for Month 1 and Month 2 of a quarter & Form GSTR-1 for Month 3 of that quarter.

> Declaration of liability in these forms would now be auto-populated in their Form GSTR-3B (Quarterly) for that quarter, based on their filed Form GSTR-1 and IFF.

> These fields are editable and in case their values are revised upwards or downwards, the edited field(s) would be highlighted in red colour and a warning message will be displayed to the taxpayer.

> However, the system would not prevent taxpayer from filing of Form GSTR-3B with edited values.

Author Bio

I was enrolled as a member of the Institute of Chartered Accountants of India in 2016. I have experience of almost 6 years in the field of Indirect Tax. Working as a CA in services associated at a CA Firm handling compliance, advisory, automation and litigation related matters pertaining to GST and View Full Profile

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May 2024