New Functionalities on GST Portal

New Functionalities on GST Portal

New Functionalities made available for taxpayers by Goods and Service Network in different categories are given below: –

1. Registration

2. Refunds, Registration, Returns and Payment

3. Refunds

4. Appeals

5. Enforcement

6. Recovery

1. Registration: –

• A functionality has been introduced for taxpayers to withdraw their application for cancellation of registration, filled in Form REG-16
• Effective date of Suspension will be displayed on Portal.

2. Refunds, Registration, Returns and Payment: –

• Earlier companies were mandatorily required to use DSC on the GST Portal now the facility of using EVC has been extended to such taxpayers.

3. Refunds: –

• Change in the undertaking to be submitted by taxpayer for issuance of Form PMT 03 by Tax officer.

4. Appeals: –

• To allow the applicant to file Appeal for interest on delayed grant of refund, the earlier validation on value of the interest and penalty amounts to not exceed the claimed amount/amounts in the original order, has been removed from the Appeal form APL-01.

5. Enforcement: –

• Now Demand type will ne shown in case of order/rectification order, if issued in Form GST MOV09/11.
• Orders in Forms MOV-09/11 have been provided with a hyperlink ‘Request for rectification’ by clicking which, the details of relevant order will get auto populated and taxpayer will be able to choose the reason for rectification and upload attachments, if needed, verify and submit the same.

6. Recovery: –

• Registered person to file an application in FORM GST DRC-20, seeking extension of time for payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80.
• Commissioner can issue an order in FORM GST DRC-21 allowing the taxable person further time to make payment or to pay in installments, not exceeding twenty-four.
• The taxpayer will now be able to file an application seeking extension of time for payment or request for allowing payments in installments provided the demand is not less than Rs. 25000.

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Disclaimer: The purpose of this article is to enlighten/update the readers with the above-mentioned Subject, new functionalities made on GST Portal. Under no circumstances, the author would be held liable in any way for any damage arising from using this article.

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