GSTN enables Functionality for Tax Payers in GST Portal wef 16.08.2022 related to CORE Amendment Link For Taxpayers who fail To Update Bank account, Changes in HSN length validation in Form GSTR-1, HSN based validation in Form GSTR-9, Generation of GSTR-11 based on GSTR-1  and GSTR- 5 for UIN holders and Updation of Statistics on GST Portal.

1. Enabling CORE Amendment Link For Taxpayers who fail To Update Bank account

-If the taxpayers failed to update their bank account details on the GST Portal, within specified period, post grant of registration, they were previously barred from filing an application for core amendment in their Registration details. There could be scenarios, such as, updating bank account details through a non-core amendment, which would fail if their name were to be updated in CBDT database post grant of registration.

– To handle such scenarios, filing of core amendment applications, pending bank account updation, has been enabled on the Portal for newly registered taxpayers.

2. Changes in HSN length validation in Form GSTR-1

  • In Phase-1, AATO based validation was implemented on the Portal to ensure that taxpayers with AATO of up to Rs 5 Crore had to report minimum 2 digit HSN and with more than Rs 5 Crore had to report minimum 4 digit HSN in Table 12 of GSTR-1.
  • In Phase-2, the minimum length of HSN to be entered in Table 12 of Form GSTR-1, for Taxpayers having AATO greater than Rs 5 Crore has been raised from 4 to 6 digits, for both online and offline mode, on the portal.

3. HSN based validation implemented in Form GSTR-9

  • Government has made it mandatory to report HSN at minimum of 4-digit level for taxpayers having turnover up to Rs 5 Crore and at 6-digit level for taxpayers having turnover more than Rs 5 Crore.
  • Accordingly, a validation has been implemented on the Portal for taxpayers with AATO up to Rs 5 Crore and for taxpayers with AATO of Rs 5 Crore or more, to declare HSN at 4 digit or 6 digits respectively, in Table -17 of Form GSTR-9, for FY 2021-22.

4. Generation of GSTR-11 based on GSTR-1 / 5 for UIN holders

  • UIN holders file details of inward supplies in Form GSTR-11 on quarterly basis and subsequently claim refund for the relevant quarter through Form GST RFD-10. To facilitate UIN holder and to authenticate their refund claims, auto-population of Form GSTR-11, on basis of filed GSTR-1 / 5, had been enabled on the Portal earlier.
  • In these fields, details of inward supplies received on RCM basis, from Form GSTR1/5 filed by suppliers, auto-populated in Form GSTR-11 of UIN, has been disabled on the Portal.

5. Updation of Statistics on GST Portal

A statistical report on five years of GST has been made available on the GST Portal under Downloads > GST Statistics section.

Also Read:

Sl. No Taxpayer functionalities deployed on the GST Portal during Click link below
8. July, 2022 New Functionalities for Taxpayers on GST Portal in July, 2022
7. May, 2022 New Functionalities for Taxpayers on GST Portal in May, 2022
6. March, 2022 New Functionalities for Taxpayers on GST Portal in March, 2022
5. January, 2022 New Functionalities for Taxpayers on GST Portal in January, 2022
4. November, 2021 New Functionalities for Taxpayers on GST Portal- November, 2021
3. July-September, 2021 New Functionalities for Taxpayers on GST Portal (July-September, 2021)
2. April-June, 2021 New Functionalities on GST Portal (June, 2021)

New Functionalities on GST Portal (May, 2021)

5 New GST Return Functionalities on GST Portal (April, 2021)

1. January-March, 2021 Taxpayer functionalities deployed on GST Portal in March 2021

New Functionalities on GST Portal (February, 2021)

New Functionalities on GST Portal (January, 2021)

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