New Functionalities made available for Taxpayers on GST Portal (June, 2021)
1 – Returns
i. Moving the records saved in IFF, to later months of same Quarter, by taxpayers under QRMP Scheme
The taxpayers under QRMP Scheme have been provided with an optional Invoice Furnishing Facility (IFF), to furnish details of their B2B Invoices and amendments thereto, for first two months of a quarter. Following enhancements have been made in IFF:
Note: Records under submitted (or filed) stage cannot be moved by above functionality.
ii. Auto population of GSTR-3B liability, for taxpayers under QRMP Scheme, from their IFF and GSTR 1
A taxpayer under QRMP Scheme can declare their liability through optional IFF for Month 1 and Month 2 of a quarter & Form GSTR-1 for Month 3 of the quarter. Declaration of liability in these forms, would now be auto-populated in their Form GSTR-3B (Quarterly) of that quarter, based on their filed Form GSTR-1 and IFF.
2 – Refund
1. Filing for refund of accumulated ITC by taxpayers making exempt/ nil-rated supplies, by selecting an option of not having an LUT number in the refund application
3 – Ledgers
i. Facility to view ledger for 12 months and its download
Taxpayers have now been provided with a facility to view their ledgers (viz. Electronic Credit Ledger, Electronic Cash Ledger and Electronic Liability Register (Part-I & II)) on their dash board, for a period of 12 months, instead of 06 months earlier. The details can now also be downloaded in pdf and Excel formats.
ii. Transfer of amount in cash ledger, between major/minor heads, by Temp ID holders and unregistered applicants
Temp ID holders and unregistered applicants have also now been provided with the functionality, to transfer the amount within cash ledger from one major/minor head to another major/minor head, through Form GST PMT-09.
iii. Negative liability statement made available to composition taxpayers
4 – Front Office
1. Inclusion of common names in the HSN Directory and its download in excel format by the taxpayers
Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:
|Sl. No.||Taxpayer functionalities deployed on the GST Portal during||Click link below|
|7.||January-December, 2020||Compilation of GSTN YouTube Videos posted from January-December, 2020|
|8.||Compilation of GSTN YouTube Videos posted from January-December, 2020||https://tutorial.gst.gov.in/downloads/news/gstn_youtube_videos_posted_2020.pdf|