Available functionality includes recently introduced facility for Creation and submission of Form GSTR 2 using Offline Utility (without xls download from tool) and faility for Creation and submission of Return GSTR 3B using Offline Utility.

Available Functionality for Tax Payers in GST Portal as on 22.11.2017

# Module / Area FORM FORM Components/Details
1 Registration GST REG-14 Amendments of Core fields
2 Registration GST REG-12 Suo Moto Registration and Payment option by Govt. Department

1) ID creation

2) Create Challan

3) Making Payment

3 Composition GST CMP-01 Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)
4 Composition GST CMP-02 Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act)
5 Registration GST REG-01 Application for Registration
6 Registration GST REG-02 Acknowledgment
7 Registration GST REG-03 Notice for Seeking Additional Information
8 Registration GST REG-04 Clarification/ additional information/ document for Registration / Amendment/ Cancellation
9 Registration GST REG-05 Order of Rejection of Application for <Registration / Amendment / Cancellation/>
10 Registration GST REG-06 Registration Certificate
11 Registration GST REG-25 Certificate of Provisional Registration
12 Registration GST REG-26 Application for Enrollment of Existing Taxpayer
13 Returns GSTR-1 Details of outward supplies of goods or services
14 Returns GSTR-3B Monthly return (before GSTR-3B in case of extension)
15 Payments GST PMT-01 Electronic Liability Register of Registered Person
16 Payments GST PMT-05 Electronic Cash Ledger
17 Payments GST PMT-06 Challan for deposit of goods and services tax
18 Transitional Forms GST TRAN-01 Transitional ITC / Stock Statement
19 Transitional Forms GST TRAN-03 Credit distribution
20 Composition GST CMP-04 To opt out of the composition scheme
21 Return To download Form GSTR 3B In PDF format Taxpayer is now provided with functionality, to download the filed return of GSTR3B in PDF format, containing all the GSTR3B details. (Download filed return button would be enabled once the taxpayers file the return).
22 Registration Processing TDS Processing of the applications
23 Registration Updating details of Primary authorized signatory: Functionality has been provided to Tax Officials to select any Promoter/ Authorized Signatory and mark it as Primary Authorized Signatory. The Tax Official will also have the functionality to change the mobile number and email ID of such selected Promoter/ Authorized Signatory. This functionality will be made available to Model I and CBEC soon.
24 Return GSTR-2 Offline Creation and submission of Form GSTR 2 using Offline Utility (without xls download from tool)


25 Return GSTR-3B offline Creation and submission of Return GSTR 3B using Offline Utility


26 ITC ITC-04 Details of inputs or capital goods sent and received back from the job worker, need to be furnished by the taxpayers on a quarterly basis, in Form GST ITC-04. For preparing and uploading this statement, an excel offline tool has been made available on GST Portal. This offline tool can be accessed at “Download”section of GST portal. The ITC-04 can be filled only using this Offline tool. Please fill data in excel offline tool, create json and then upload using ‘Prepare Offline’ button on GST portal (Return–ITC Form–ITC04). After successful uploading, use the other button ‘Initiate filing’ to sign and file the statement using DSC or EVC, as applicable. Refer link below


27 Offline utility GSTR-2 Creation and submission of Returns in Offline Utility for GSTR-2, with option to export data in Excel feature :

  • After exporting data in excel taxpayer can take action (Accept/Reject/modify/pending) on the submitted invoices ( given by supplier in his submitted GSTR 1) and add invoices which are reflected as saved invoices (saved by supplier but GSTR 1 not submitted)
  • Enable capturing of data for adadj section (Adjustment of Advances) while preparing GSTR 2 in offline utility.
28 Registration GST REG-29 Application for cancellation of provisional registration by the migrated taxpayer, who is not liable for registration under GST. Taxpayer can Login with credentials, click on link “Cancellation of Provisional Registration” at the Dashboard (under view profile), mention reason, sign and Submit. The cancellation will be effective from appointed date.
29 Payment Form GST PMT 07 “PMT-07 Grievance for payment”, application for intimating discrepancy relating to payment. This functionality is meant for the taxpayer, where the amount is debited from his account, but their Electronic Credit Ledger is not updated.
30 Advance ruling work-around for taxpayer User Services Facility to make payment of fee for filing Advance Ruling is also available now. The person has to fill his details using “Generate User ID for Advance Ruling”under “User Services”. After entering email id and mobile number an OTP is sent to these IDs. Upon submission of OTP, System will generate Temporary ID and send it to the notified email and mobile number of the person.

On the basis of this ID, the person can make payment of Fee of Rs. 5,000/- each under CGST and SGST Act against the User ID. Then he has to Download and print copy of challan and file the Application for Advance Ruling with appropriate authority. Refer link below


31 ITC For GST ITC 04 Quarterly Statement to be furnished by taxpayer having details of Goods/ capital goods sent to job worker and received back.
32 Miscellaneous Issues faced by taxpayers


Following issues faced by taxpayers is fixed

  • Stuck in Progress Issue: While uploading Bulk invoices through offline utility it gets stuck In progress.
  • Submission in progress issue
  • Returns: GSTR1: System was displaying incorrect “Total invoice value”, “Total taxable value”, “Total tax liability” on 2B/CDNR tiles in GSTR1, when action is being taken on the Invoices added by receiver.
  • Returns: GSTR1: System was calculating Integrated tax while creating CDNR against B2B invoice which has created for SEZ developer with selecting option SEZ supplies without payment
  • Returns: GSTR1: System was truncating “Total invoice value” and “Total taxable value” on B2B tile.
33 GST Practitioner Registration Processing of Form GST PCT 01 and issuance of GST PCT 02 Processing of the registration application of GST Practitioners by the Tax Official
34 Composition Form GST CMP 02 Opt for composition scheme from the first day of the next month (as per Notification No 45/2017 –Central Tax date 13-10-2017)
35 Composition Form GST CMP 03 Form for intimation of details of stock on date of opting for composition levy (only for persons registered under the existing law migrating on the appointed day).
36 Return Table 6A of Form GSTR 1 Taxpayer has been provided with facility to file their export data, Table 6A of Form GSTR 1, from the month of August, 2017 on wards, to enable validation and sanction of refund. This data once filed, need not be filed by taxpayer again at the time of filing returns, of the relevant months.
37 Return View of Table 6A Input Service Distributors can now view Table 6A ie auto drafted details of inward supplies made to them by their suppliers
38 Return/Offline utility GSTR-4 An Excel based GSTR-4 Offline tool has been provided to taxpayers, to prepare their GSTR-4 return offline. Step by Step note is attached fyi pl.
39 Return/Offline utility Form GSTR-4 Form GSTR-4 online upload functionality is now made available to taxpayers for uploading of their quarterly returns. Earlier Excel based GSTR-4 Offline tool was provided to taxpayers, to prepare their Form GSTR-4 offline.
40 Transitional Forms Revision to Form GST TRAN-01 Facility to revise Form GST TRAN-1 has been enabled for Taxpayers who had already filed it.

  • If revision is resulting in downward credit, Taxpayer should be able to file only if he has sufficient balance in his credit ledger.
  • Taxpayers who are filing it for the first time will not be able to revise it immediately.
  • Functionality to revise the TRAN-1 for those who do not fulfill the above criteria shall be enabled shortly.
41 Registration Form GST REG-09 Application of registration by Non- Resident Taxable Person
42 Composition To opt out of composition scheme is now available for the taxpayer from earlier and future date. Earlier they were able to opt out of composition scheme from current date only.
43 GST Practitioner Locate GST Practitioner : This service will enable taxpayers to search & view the details and address of a GST Practitioner (GSTP) at the GST Portal.

  • Engage/Disengage GST Practitioner : This service will enable taxpayers to engage/disengage a GST Practitioner for performing specified activities on his behalf.
  • GST Practitioner Dashboard –Accept / Reject Taxpayer: This service will enable GST Practitioner (GSTP) to accept/ reject the taxpayer’s request who wishes to engage him.
  • GST Practitioner Dashboard – List of Taxpayers: This service will enable GST Practitioner (GSTP) to view list of all the taxpayers on his dashboard who have engaged him as GSTP.
  • GST Practitioner Dashboard: After Login to GST portal, the GSTP will first land on its dashboard. GSTP’s Dashboard will have various functionalities like profile details, List of Taxpayers, Accept/Reject Taxpayer etc. using which GSTP can take actions on any pending tasks or can view respective details w.r.t taxpayer’s engaged.

Following functionalities will be made available soon regarding GST Practitioner

> GSTP dashboard for filing registration and returns

> GSTP dashboard for clearing remaining backlogs

44 Refund Form RFD 01 A (Workaround) A functionality for refund of Input Tax Credit of inputs/input services attributed to export of Goods & Services has been provided to taxpayers on the GST Portal, as per Rule 89(4) of CGST Rules, 2017. This refund application can be filed only if, Form GSTR 3B has been filed by the taxpayer for that particular tax period. This refund application can be filed only once for a tax period.
45 Miscellaneous Filing of Form GSTR 1 Filing of Form GSTR 1 for July, 2017, has been opened again for filing for those taxpayers who have not filed it so far.


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