A. New Functionalities available in CBIC-GST Application:

i. Tax officers can block/unblock ITC credit in Credit ledger at GST

ii. Tax officers can see annual return GSTR 9 return filed on GST

iii. Tax officers can see annual return GSTR 9A return filed on GST

iv. Tax officer can see GSTR 2X return, claiming TDS/TCS credit, on GST portal.

v. Tax officers can see ITC 01 and 03 returns filed by new registrants for ITC credit on inputs held in stock or semi-finished or finished.

B. 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

C. 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 excelbased 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).

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