GST Portal Update Introduces Audit, Refund and Registration System Enhancements

(i) List of all cases selected for audit can be downloaded in excel format (ii) Multiple cases can be selected for allocation even if jurisdictions of selected taxpayers are different (iii) Multiple cases involving different jurisdictions can be “ALLOCATE OUTSIDE TAXPAYER JURISDICTION” only (iv) On “Allocate – Outside Taxpayer Jurisdiction” screen, system displays Details of Selected Audit Cases such as “GSTIN/UIN”, “Legal Name/Trade Name”, “Jurisdiction”, “Financial Year From” & “Financial Year To” along with an option to download such details in excel format (v) In “Officer Jurisdiction” dropdown, system displays all jurisdictions in the dropdown within the state/zone of logged in officer including selected taxpayer’s jurisdiction also if jurisdictions of selected cases are different (vi) System displays ^awarning message if selected “Officer Jurisdiction” and Taxpayer Jurisdiction of any selected case are same.

2. While dropping an Audit case by Audit Commissioner (i) Multiple cases can be selected for dropping (ii) On Drop Case screen, system displays Details of Selected Audit cases such as “GSTIN/UIN”, “Legal Name/Trade Name”, “Jurisdiction”, “Financial Year From” & “Financial Year To”

3. While assigning Audit case by Audit Commissioner/Senior Audit Officer to Audit Officer(Team Lead), (i) List of both General Audit and Special Audit cases allocated can be downloaded in excel format (ii) New Search Criteria’s are added to filter the by default populated cases such as “Jurisdiction of Audit Head” & “Audit Head”. (iii) Above search criteria’s are frozen basis logged in Senior Audit Officer (iv) Multiple cases can be selected for assignment to Audit Officer if such cases are allocated to same Senior Audit Officer (v) On Assign Team Lead page, system displays Details of Selected Audit cases such as “Case ID”, “GSTIN/UIN”, “Legal Name/Trade Name” & “Jurisdiction”.

4. While modifying Audit Head of Audit case by Audit Commissioner, (i) Multiple cases can be selected for modifying Audit Head subject to such cases are allocated to same Senior Audit Officer (ii) On “Modify Audit Head – Within Taxpayer Jurisdiction” and “Modify Audit Head – Outside Taxpayer Jurisdiction” screens, system displays Details of Selected Audit cases such as “Case ID”, “GSTIN/UIN”, “Legal Name/Trade Name”, “Jurisdiction”, “Present Audit Head” & “New Audit Head” along with an option to download such details in excel format (iii) If multiple cases are of different jurisdictions, Audit Head can be modified Outside Taxpayer’s Jurisdiction only (iv) On Modify Audit Head – Outside Taxpayer Jurisdiction screen, while selecting “Officer Jurisdiction”, system displays all jurisdictions in the dropdown within the state/zone of logged in officer including selected taxpayer’s jurisdiction also if jurisdictions of selected cases are different (v) System displays a warning message if selected “Officer Jurisdiction” and Taxpayer Jurisdiction of any selected case are same.

5. While modifying CA of a Special Audit case by Audit Commissioner, (i) Multiple cases can be selected for modifying CA subject to such cases are assigned to same CA (ii) On Modify CA screen, system displays Details of Selected Audit Cases such as “Case ID”, “GSTIN/UIN”, “Legal Name/Trade Name”, “Jurisdiction”, “Present CA” and “New CA”.

6. While assigning Audit Case by Audit Commissioner/Senior Audit Officer to Junior Audit Officer (Team Member), (i) On both “Cases Assigned to Audit Teams” and “Cases in Progress” screens, list of Special Audit and General Audit cases can be downloaded in excel format (ii) New Search Criteria’s are added to filter the populated cases such as “Jurisdiction of Audit Head”, “Audit Head”, “CA”, “Jurisdiction of Team Lead”, “Team Lead”, “Jurisdiction of Team Member” & “Team Member” (iii) Fields “Jurisdiction of Audit Head” & “Audit Head” are frozen basis logged in Senior Audit Officer (iii) Multiple cases can be selected for assignment to Junior Audit Officer subject to such cases are allocated to same Senior Audit Officer (iv) On “Assign Team Member” screen, system displays Details of Selected Audit Cases such as “Case

ID”, “GSTIN/UIN”, “Legal Name/Trade Name”, “Jurisdiction”.

7. While Modifying Team Lead of Audit Case by Audit Commissioner/Senior Audit Officer, (i) Multiple cases can be selected for modifying Team Lead subject to such cases are allocated to same Senior Audit Officer and are assigned to same Audit officer (ii) Fields “Jurisdiction of Audit Head” & “Audit Head” are frozen basis logged in Senior Audit Officer (iii) On Modify Team Lead screen, system displays Details of Selected Audit Cases such as “Case ID”, “GSTIN/UIN”, “Legal Name/Trade Name”, “Jurisdiction”, “Present Audit Team Lead” & “New Audit Team Lead”.

8. While Modifying Team Member of Audit Case by Audit Commissioner/Senior Audit Officer, (i) Multiple cases can be selected for modifying Team Member subject to such cases are allocated to same Senior Audit Officer and are assigned to same Junior Audit Officer (ii) Fields “Jurisdiction of Audit Head” & “Audit Head” are frozen basis logged in Senior Audit Officer (iii) On Modify Team Member screen, system displays Details of Selected Audit Cases such as “Case ID”, “GSTIN/UIN”, “Legal Name/Trade Name”, “Jurisdiction”, “Present Audit Team Member” & “New Audit Team Member”.

9. While Closing Case Without Audit by Senior Audit Officer, (i) Multiple cases can be selected for closing (ii) On Close Without Audit screen, system displays Details of Selected Audit Cases such as “Case ID”, “GSTIN/UIN”, “Legal Name/Trade Name”, & “Jurisdiction”.

2. On “Services > Taxpayer Account > Record Search”, two tabs are created :- “Search by ARN” and “Search by GSTIN”. The existing record search functionality is in “Search by GSTIN” tab. The New “Search by ARN” tab is created to search the records using ARN, Case ID, Order No. and Notice ID No., without mentioning any GSTIN. Presently, the officers can be able to view the records in “Search by ARN” for the following modules only: Remaining modules will be implemented in Tranches.

Returns

Turnover Declaration.

E-way Bill

BI Feedback Application

NGTP.

3. The Search results in the “Search by GSTIN” option has also been enhanced with additional information such as Form Type, Tax Period, etc, wherever applicable.

4. The information in the Search Result column will get changed according to the modules and to the selected Document Type in both the “Search by ARN” and “Search by GSTIN” tab.

2. Earlier, the State / Sub State admin not able to update the jurisdiction of TCS type of taxpayers through “Bulk Upload” option. This has now been fixed and TCS Type taxpayers also considered in the “Bulk Upload” option in Update Jurisdiction of a Taxpayer functionality.

3. In “Regular Search” tab, after the Jurisdiction for Taxpayer is Updated successfully, system displays the transfer details under List of Taxpayer. This Header name has now been changed to List of Taxpayers (Updated) and in the search result, the column name “State Jurisdiction” has now been replaced with “Taxpayer’s Updated Jurisdiction”.

4. In Regular Search tab, the Tax Officer can be able to search the taxpayers by selecting the jurisdictions. This has been enhanced as below:

• Jurisdiction dropdowns will be pre-filled and locked based on the logged-in officer’s jurisdiction.
• Tax Officer can select the next available dropdown.
• Choosing the jurisdiction will activate the subsequent relevant dropdown, but if a chosen jurisdiction has no further sub-jurisdictions, further dropdowns will stay disabled.

5. Earlier, tax officers were encountering “Invalid GSTIN” error while searching for a valid

Temporary ID through the Search ARN Details option. This issue has now been fixed, and the taxpayers will get results for the valid Temporary ID.

2. A new tab named CLOSE ENQUIRY CASE is added to Enquiry case folder by which officer can add proceeding details to close the case.

3. Once an Enquiry case is closed by Initiator/Responder, proceeding details would be updated in CLOSE ENQUIRY CASE tab system would triggers an email to Responder/ Initiator along with an alert under “Statutory Functions > My Task and Updates” Status of Enquiry case ID would be changed to “Enquiry Closed” Initiator and Responder would not be able to respond further from the closed Enquiry Case Closed Enquiry would be achieved from the system after 1 year from the date of closure

4. While initiating Enquiry, an option to select “Supervising Officer Name” is provided with dropdown options of name & designation of all officers having role of Enforcement officer at same & above jurisdiction levels.

4. Supervising Officer would be able to see Enquiry Case Folders in view only mode.

5. At all statuses of Enquiry Case. In case of Transfer of Charge from one Initiator/ Responder to another Initiator/ Responder, system transfers such Enquiry case System allows re-assignment of case from one Initiator/ Responder to another Initiator/ Responder System restricts State Admin to revoke the role of Enforcement Officer for Initiator/Responder unless Enquiry case is reassigned to other Initiator/ Responder.

“If you are supplying GTA services and would you like to pay tax under forward charge in the current financial year and onwards, please file your declaration in Annexure V Form by <DD/MM/YYYY>

On clicking YES you would be navigated to Annexure V Form. If, you are not supplying GTA services, or supplying GTA services and raising invoice on Reverse Charge Mechanism (RCM) basis, Please Click NO.”

2. For this, role of Prosecution and Compounding Officer (P&C Officer), Prosecution and Compounding Senior Officer (P&C Senior Officer) and Assistant to Commissioner are required to be assigned to CBIC Officers.

3. CBIC P&C Officer is able to create and file new proposal in response to which CBIC P&C Senior Officer can either issue Order of Reject Proposal or issue Order for Initiate Prosecution by approving the proposal.

4. Functionality of adding/updating details of a prosecution complaint, issuance of prosecution notice to the taxpayer are enabled for CBIC P&C officer.

5. Taxpayers can file compounding application in Form GST CPD-01 in response to Prosecution Notice issued by CBIC P&C Officer. Both P&C Senior Officer (or Assistant to Commissioner) & P&C Officer can access the compounding application and can submit additional documents in relation to the same.

6. Functionality of issuing Hearing Notice, Adjournment Notice are enabled for CBIC P&C Senior Officer (or Assistant to Commissioner) in response to which taxpayers can submit multiple replies.

7. CBIC P&C Senior Officer can issue Order of Compound Granted/Compound Rejected through Form GST CPD-02.

8. Taxpayer can submit a rectification request, if required.

9. In case of rectification request received from taxpayers, CBIC P&C Senior officer can either issue rectification of Compound Granted/Compound Rejected Order or can reject the same.

10. In response to latest Compound Granted order, taxpayer can initiate process of compounding fees payment.

2. When such ARN is transferred/assigned to RPO or SRPO of new jurisdiction, they should be able to Re-assign such ARN to ARPO of new jurisdiction.

3. If taxpayer’s jurisdiction is updated after an ARN is delegated to ARPO but before reply received from ARPO.

Status of such ARN still shows as “Delegated” irrespective of the fact that such ARN is de mapped from ARPO Taxpayers are able to perform functions such as filing of undertakings, responding to notices, submitting extension/adjournment request, tracking the status of their applications etc Such ARN has to be re-assigned to another ARPO

2. For all communications issued by RPO/SRPO and system generated acknowledgement (RFD-02), a static Foot Note is displayed on last page of draft as well as final PDF to overcome the legal challenges faced by tax authorities due to absence of DSC sign.

3. For all communications issued by RPO/SRPO by attaching DSC, system displays DSC sign on the final generated PDF.

4. Unregistered taxpayers can also file refund application under category “On account of Assessment/Enforcement/Appeal/Revision/Any Other Order” where :

i. Type of Order would be frozen as “Appeal & Revision”

ii. Type of Appeal Order would be frozen as “Refund related appeal order”

iii. If mode of creation of order is selected “Online”, then system validates Order number based on which order date would be auto-populated

iv. There would be no impact on Electronic Liability Register and DCR

have been allowed to do Aadhar Authentication and Upload E-KYC document to file the refund.2. On successful Aadhaar authentication (Biometric/ OTP, as applicable), of Promoter Partner/Primary Authorized Signatory, details of Aadhaar Holder are shown below the success pop-up. In those details, two new parameters have been added:

i. Foreign National: Yes/No

ii. Date of Expiry: Date as received from UIDAI (In case of Foreigner having Aadhar).

3. In case of Foreign Aadhar holders, “Foreign National” will come as “Yes” and “Date of Expiry” will also come as per UIDAI records. For other users, “Foreign National” will come as”No” and “Date of Expiry” will be “NA”.

4. The above mentioned details are available for Normal Taxpayers, TCS and Unregistered persons filing refund.

5. At BO, the above mentioned newly added fields are available for Officers at following places:

i. Processing of new registration application in Aadhar Authentication tab

ii. Search ARN Details

iii. Processing of application with status “Pending for Order”

iv. Services > Taxpayer Account > Get Taxpayers Details > Quick Links

v. Record Search

vi. Processing of “Application for Reporting Fake GSTINs against the PAN” in “Details of the Complainant”

6. If Aadhaar is not expired at time of authentication but expired later on, then Aadhaar authentication status will get reset and taxpayer will be required to do Aadhaar Authentication again. They can file refund and revocation post authentication of Aadhaar or submission of E-KYC.

7. In case of authentication of a Foreigner Aadhaar which is already expired:

i. The error message for the OTP will be “Foreigner Aadhaar is already expired.”

ii. The error message for Biometric will be “Error Code 993 – Foreigner Aadhaar is already expired.

Kindly try again. In case error still persists, please contact the system administrator.”

2. They can opt for this scheme only if output tax liability on the supply of goods or services, to registered persons does not exceed Rs.2.5 Lakh per month.

3. Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner.

4. For opting this scheme, in part B of Reg-01, in Business Details tab, a new field “Option for registration under Rule 14A” has been inserted with 2 radio buttons: Yes / No.

5. This new field is applicable only for Regular/SEZ/ Casual taxpayers. It is not applicable for composition and ISD taxpayer.

6. A new functionality has been introduced at BO portal to view the list of GSTINs who have availed option under Rule 14A. This functionality is available to all the Registration Approval Officers at lowest level.

7. Navigation is Login to BO > Registration Menu > Registration Submenu > GSTINs under Rule 14A.

8. Officers except lowest level Officers, get an error message as “You are not authorized to access the functionality”.

When an officer approves a new registration application, or the new registration applications are auto – approved for the following type of taxpayers: Regular, Composition, ISD, SEZ Unit and Developer, a Welcome Letter is generated and mailed to the taxpayer through the Department of Posts (DOP).

The tax officer will be able to do track/view the delivery status of the welcome letters generated and sent to the address of PPOB and APOBs.

Above Tranche contains barcode adjustments and observation changes. Updating Schema as per DOP updates

2. CRU Proper Officers/RAO gets an intimation by way of an pop-up message regarding the generation of welcome letter post approval of the registration application.

3. Post generation of the letter, status of the Welcome Letter can be viewed through navigation – Registration > Registration > Status of Welcome Letters.

4. When Officers search for the status, they can see the data of GSTINs falling under his Jurisdiction.

5. For CBIC Officers, Centre assigned GSTINs would be visible. For State Officers, State assigned GSTINs would be visible.

6. The details would be visible from date of Generation of Welcome Letter. Further, data will be shown for 45 days from the date of registration.

7. “View Past Records” link is added to the main Status of Welcome Letter page to allow Officers to access records older than 45 days from the registration approval date.

8. If Officer tracks the delivery status of Welcome Letter, there might be below mentioned status:

i. In Progress

ii. Delivered

iii. Return/Redirect Initiated

iv. Returned/Redirected

9. Status – “Delivered’ displays GSTINs with all the Welcome Letter in delivered status.

10. Status – “In Progress”, “Return/Redirect Initiated”, or “Returned/Redirected” shows GSTINs with at least one Welcome Letter in said status.

11. If letter is redirected, then till the time it is not delivered, status is shown as Return/ Redirect Initiated. If redirected letter has been delivered, then it shows as Returned/ Redirected.

pertaining to ITC month of Jun 2025 onwards are considered in the IMS dashboard.

2. It is populated in “Import of Goods” tab of the IMS dashboard for Inward Supplies.

3. When BoE data received from ICEGATE, it might be of 3 types:

F Flag – Means fresh record i.e. original BoE

A Flag – Means amended records where taxable value and/or tax amounts were amended

G Flag- Means GSTIN was amended

4. Data with F Flag comes in “IMPG” section in IMS whereas data with A & G Flag appear
in “IMPGA” section of IMS.

5. Only 2 options are available for such records in IMS- Accept or Pending.

6. At the time of taking “Pending” action on any BoE (fresh or amended), recipient gets an option to put a remark.

7. Separate pages have been created in GSTR-2B for IMPG, IMPGA, IMPGSEZ and
IMPGSEZA.

Table 3.1(a) – Outward taxable supplies (other than zero rated, nil rated and exempted and

Table 3.2 – Supplies made to unregistered taxpayers

2. Now it flows only to Table 3.1(a) – Outward taxable supplies (other than zero rated, nil rated and exempted.

3. There is no change in System Generated PDF of GSTR 3B on Front Office and Back Office.

2. Restriction has been imposed from tax period November 2025 and onwards.

3. Taxpayers opting for this option and following QRMP Scheme, ₹ 2.5 lakh limit is applied individually to each IFF period (i.e.M1 and M2).

4. QRMP taxpayers are able to report taxes amounting up to ₹ 7.5 Lakhs for all 3 months of the quarter, if they are filing IFF for M1, M2 and GSTR-1 for M3 however limit of ₹ 2.5 lakh per month will continue to apply.

5. System throws an error while generting summary if ₹ 2.5 Lakh limit is crossed.

6. If taxpayers have opted out from this category of registration then they are allowed to file GSTR-1, GSTR-1A, and IFF without any restriction, from month subsequent to date of issue of approval order for opting out from this category.

2. New system allows taxpayers to check BoE records in bulk. Three new buttons-

“SEARCH BILL OF ENTRY”, “BULK SEARCH”, and “SEARCH HISTORY” are now available under the “SEARCH BILL OF ENTRY FROM ICEGATE” page.

3. Page titled “Search BoE Records” has been renamed to “SEARCH BILL OF ENTRY FROM ICEGATE”.

4. In “SEARCH BILL OF ENTRY” taxpayers can add up to 10 rows of records in bulk to search BoE details.

5. When taxpayer clicks on “BULK SEARCH” button on the “SEARCH BILL OF ENTRY FROM ICEGATE” page, a new window titled “Search BOE-Bulk Upload” opens where the user can download the BULK Upload Excel Template.

6. They can fill required details in the template, validate it and then convert the Excel file to a JSON file. By this way they can add minimum 11 rows and maximum 50 rows to search multiple BoEs.

7. The taxpayer needs to click on “SEARCH HISTORY” button on the “SEARCH BILL OF ENTRY FROM ICEGATE” page to check previously searched records present in the GST system.

8. To fetch new records from the ICEGATE portal, the taxpayer clicks on the “QUERY ICEGATE” button on either the “SEARCH BILL OF ENTRY” or the “BULK SEARCH” page.

9. A new button “DOWNLOAD (EXCEL)” has been added at the bottom of the “QUERY ICEGATE” page to download all the records from the last 3 months if no filter is applied otherwise filtered records are downloaded in an Excel format.

2. A new role named “View OIDAR Returns” has been created on the portal which is to be  assigned by State/Sub-State/National Admin to the Jurisdictional Officer.

3. This role can be assigned at any of the following three jurisdiction levels:

i. Commissionerate level (L3): Select “BENGALURU WEST” from the list

ii. Division level (L4): Select “WEST OIDAR SERVICES” from the list

iii. Range level (L5): Select any range – RANGE-AOIDAR/ RANGE-BOIDAR/ RANGE-COIDAR/
RANGE-DOIDAR

4. Officer can open the “Record Search (Returns)” or “Record Search” page in the BO portal in either of the following two ways:

i. At the top of the page navigate to Services > Taxpayer Account > Record Search (Returns) or
Record Search

ii. At the bottom of the page under taxpayers account click on Record Search (Returns) or Record Search

5. The returns can be viewed only if all the below conditions are satisfied:

i. Officer belongs to the Bengaluru West Commissionerate

ii. Officer has the role “View OIDAR Returns” (iii) Officer has entered a valid OIDAR GSTIN
starting with “99

6. From “Record Search (Returns)” or “Record Search” page, when Officer clicks on any
ARN, the return GSTR 5A opens in new tab with following 4 buttons at the bottom of the page:

i. Close

ii. Download(PDF)

iii. Download Filed Summary (Excel)

iv. Download Filed Records (Excel

7. At “Record Search” page, in field “Document Type” a new drop down option has been
added as ” Download – GSTR-5A (Tax Period Wise)”.

i. All inward supplies pertaining to Financial Year 2024-25 appearing in GSTR 2B of Financial Year 2024-25

ii. Documents of 2024-25 appearing in GSTR-2B of Apr 2025 to Oct 2025

iii. And excludes the documents of 2023-24 appearing in GSTR-2B of Financial Year 2024-25

2. Table 8A is recomputed automatically each time a GSTR-3B is filed for Apr to Oct of the
subsequent Financial Year subject to time limit upto 30th November.

3. If Table 8A has changed due to late filing of GSTR-3B of next year then system does not
allow to file GSTR-9 without recomputing Table 8A

4. If GSTR-9 has already been filed, then no further re-computation of Table 8A is required
5. Table 8A (Excel) of GSTR-9 of Financial Year 2024-25 will have the following additional
records which do not appear in Table 8A (Online):

i. Outward supplies under RCM

ii. Outward supplies reported as Forward Charge and amended to Reverse Charge

iii. Outward supplies (where recipient and supplier belongs to different state) reported as IGST and subsequently PoS is amended as Supplier state as it became ineligible due to PoS Rule

iv. Outward supplies amended from Financial Year 2024-25 to Financial Year 2025-26

6. GSTR-1A was implemented from Jul 2024 so it will also be considered along with GSTR1/IFF for auto-population of data in GSTR-9.

7. Consolidated HSN details for entire Financial Year as reported in Table 12 of GSTR-1 and
GSTR-1A has been made available for download in tab named “DOWNLOAD GSTR-1/GSTR1A HSN Details”.

8. Following fields have been added new:

i. Table 6A1- ITC of preceding financial year availed in the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A

ii. Table 6A2- Net ITC of the financial year “(A-A1)”

iii. Table 8H1- IGST Credit availed on Import of goods in next FY

9. Following lable changes have been made:

i. Table 6HOld: Amount of ITC reclaimed (other than B above) under the provisions of the Act New: Amount of ITC reclaimed under the provisions of the Act

ii. Table 6MOld: Any other ITC availed but not specified above New: ITC availed through ITC-01, ITC-02, and ITC-02A (other than GSTR-3B and TRAN Forms)

iii. Table 8BOld: ITC as per sum total of 6(B) and 6(H) above New: ITC as per sum total of 6(B) above

iv. Table 8HOld: IGST credit availed on import of goods (as per 6(E) above) New: IGST credit availed on import of goods (as per 6(E) above) in the financial year

v. Table 12-
Old: Reversal of ITC availed during previous financial year New: ITC of the financial year
reversed in the next financial year

vi. Table 13-
Old: ITC availed for the previous financial year New: ITC of the financial year availed in the
next financial year

10. If taxpayer enters a value that is different from the system-generated values in GSTR-9, the field will immediately be flagged in red. However, it does not block the filing of GSTR-9.
GSTR-9C related changes are as follows:

1. Following fields have been added new:

i. Table 7D-1- Supplies on which tax is to be paid by ecommerce operators as per sub-section (5) of section 9 [Supplier to report]

ii. Table 9K-2- Supplies on which ecommerce operator is required to pay tax as per sub-section (5) of section 9 [Ecommerce operator to report]

2. A new Table – 17 titled “Late Fee Payable and Paid” has been inserted to capture the late
fees payable.

3. A new button “COMPUTE LIABILITIES” has been introduced to compute late fees.