Available functionality includes the following-
1. Return- Offline Utility for filing of Form GSTR-9A
Offline utility of Form GSTR-9A is made available in the download section of GST Portal for the composition taxpayers. The excel based offline utility is designed to help composition taxpayers to prepare their Form GSTR-9A offline. (refer Section 44(1) of the CGST Act, 2017 & Rule 80(1) of the CGST Rules, 2017 )
2. Return- Online filing of Form GSTR-9C & its Offline Utility
· Facility for online filing of Form GSTR-9C, Audited Annual Accounts and Reconciliation Statement, has been made available on GST Portal to the taxpayers.
· Offline utility of Form GSTR-9C is also made available in the download section of GST Portal for the taxpayers. The excel based offline utility is designed to help taxpayers to prepare their Form GSTR-9C offline.
(refer Section 35(5) & 44(2) of the CGST Act, 2017 & Rule 80(3) of the CGST Rules, 2017 )
3. Return- Form GSTR 4- Error coming to composition taxpayers, while uploading credit/ debit note related to Infra State supply while filing Form GSTR 4 online, has been corrected.
4. Return-Form GSTR 1
-Taxpayers can now import B2CL section & CDNRA/CDNURA invoices into offline tool (while preparing Form GSTR 1) from excel/csv through Import Excel option, by using the new updated offline tool.
-Taxpayers can now fill cess for SEZ supplies made with payment of tax into offline tool (while preparing Form GSTR 1), by using the new updated offline tool.
-Taxpayers can now import invoices of financial year 2017-18 through import excel/csv into offline tool ( while preparing Form GSTR 1).
-Now, Taxpayer will not be able to change invoice date, if credit / debit note has been uploaded against it, while filing Form GSTR 1.
-Taxpayer can now upload only a regular invoice of an ISD counter party while filing Form GSTR 1.
-Taxpayer will be shown a message to use offline tool if they attempt to file more than 500 credit / debit notes, while filling Form GSTR 1 online.
5. Return-Form GSTR 10– Now, Proceed to File button will appear as disabled after filing of Final Return Form GSTR 10.
6. Return- Form GSTR 8 – Deductor taxpayer can now amend details in Form GSTR 8 of the previous month of a particular taxpayer, even if that taxpayer has filed his GSTR 2X of that particular month and details has been rejected by deductee (and is being amended by deductor).
7. Registration – other notified persons– PAN has been made mandatory while filing details of Authorized Signatory on Registration page for Other Notified Person during registration.
8. Registration – TCS & TDS taxpayers – Issues coming to TDS and TCS taxpayers after filing Amendment of core fields and Non-Core fields in registration has been fixed.
9. Assessment & Adjudication- Form GST DRC 03– Two additional options of annual returns and reconciliation statements has been provided to taxpayers in drop down of cause of payment field in Form GST DRC 03 for making payments.