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New Functionalities made available for Taxpayers for the Month of November, 2021 on GST Portal related to GST Registration, Refunds, Registration, Returns and Payments, Refunds, Appeals, Enforcement and Recovery.
Page Contents
1. Registration
| Sr. No. | Form/Functionality | Functionality made available for Taxpayers |
| 1. | Withdrawal of application for cancellation of registration in FORM REG-16 by taxpayers |
A functionality has been introduced for taxpayers to withdraw their application for cancellation of registration, filed in Form REG-16, provided no action has been initiated by the tax officer against their application. |
| 2. | Providing effective date of Suspension in Taxpayer Profile | Now the effective date of suspension of a taxpayer is also displayed on the Portal when his/her profile is accessed using “Search Taxpayer” functionality. |
2. Refunds, Registration, Returns and Payments
| Sr. No. | Form/Functionality | Functionality made available for Taxpayers |
| 1. | Enabling EVC for all taxpayers |
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3. Refunds
| Sr. No. | Form/Functionality | Functionality made available for Taxpayers |
| 1. | Change in the undertaking to be submitted by taxpayer for issuance of Form PMT 03 by Tax Officer. | To enable Tax Officers to issue PMT03, an undertaking has to be filed by the submitted by taxpayer for taxpayers. The text in the undertaking form to be submitted by the taxpayer has been altered to include both credit and cash ledgers for enabling re-credit of inadmissible ITC to respective ledgers. |
4. Appeals
| Sr. No. | Form/Functionality | Functionality made available for Taxpayers |
| 1. | Removal of validation for all minor head except Tax/Cess in Forms GST APL-01, for Refund Module | 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/amount in the original order, has been removed from the Appeal form APL-01. |
5. Enforcement
| Sr. No. | Form/Functionality | Functionality made available for Taxpayers |
| 1. | Updating the description in Ledgers for MOV-11, rectified MOV-09/MOV-11 | In case an order/ rectification order is issued in Form GST MOV09/11, the description in the liability ledger has now been updated to indicate the Demand Type. |
| 2. | Rectification of Order (DRC-08) functionality in Enforcement Module (for MOV-09/11 orders) | For cases where the Tax Officer rectifies the demand order (Form GST DRC-07) or issues Rectification/ Withdrawal order (Form GST DRC-08) in transit cases, following functionality has been enabled for the Tax-payers:
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6. Recovery
| Form/Functionality | Functionality made available for Taxpayers |
| 1. Filing of Application in Form GST DRC-20 by Taxpayer for Payment of recovery amount in instalments or seeking extension of time |
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