GST Portal Updates – New Functionality in May 2019

GSTN introduces  New Functionality in May 2019 for Form GSTR-9, Annual Return for 2017-18, Form GSTR-9A, Annual Return for 2017-18 for composition taxpayer, Revocation of cancellation of Registration  and for Viewing & Downloading of month-wise Comparative Table on Liability Declared and Credit Claimed.

A. Form GSTR-9, Annual Return for 2017-18

• Facility to file Annual Return by normal taxpayers in Form GSTR 9, for Financial Year 2017-18, is now available at GST Portal.
• The FAQs and Manual for Form GSTR-9 is available on the GST Portal
• APIs for Form GSTR 9 has been released for CBIC/Model I States for back office integration.

(refer Section 44 of the CGST Act, 2017 & Rule 80 of the CGST Rules, 2017 )

B. Form GSTR-9A, Annual Return for 2017-18 for composition taxpayer

• Facility to file Annual Return by composition taxpayers in Form GSTR 9A ,for Financial Year 2017-18, is now available at GST Portal.
• APIs for Form GSTR 9A has been released for CBIC/Model I States for back office integration.

(refer Section 44 of the CGST Act, 2017 & Rule 80 of the CGST Rules, 2017 )

C. Revocation of cancellation of Registration  

• Facility for applying for revocation of suo moto cancellation of registration for the persons registered as OIDAR /TDS /TCS/NRTP category has been enabled on GST Portal. 
• APIs for these functionalities have also been released for CBIC and Model I States

D. Viewing & Downloading of month-wise Comparative Table on Liability Declared and Credit Claimed

• Normal taxpayers can view and download a report on tax liability as declared in their Form GSTR- 1 and as declared & paid in their return filed in Form GSTR 3B. The new facility enables the taxpayers to view these two liabilities in one table for each return period at one place, which can be compared. This will enable taxpayers to make good of any differences between the two Forms filed by them on GST Portal.
• The taxpayers have also been provided information regarding data of Input tax credit (ITC) as claimed in their Form GSTR 3B and as accrued in Form GSTR 2A. Now taxpayers can see both these data sets and compare the input tax credit availed by them.
• Taxpayer has been provided with facility to view the liability paid due to reverse charge as declared & paid in Form GSTR 3B and as accrued in Form GSTR 2A, due to uploading of such details by the supplier in Form GSTR-1.
• Taxpayer can view and compare the liability related to exports & SEZ supplies as declared in their Form GSTR-3B during the month [as per table 3.1(b)] and liability as declared in their Form GSTR-1 (Zero rated supplies) as per table 6A, 6B, 9A, 9B & 9C of the Form GSTR 1.
• The data can also be downloaded in Excel file for viewing and comparison later on.