Recently, following new functionalities were made available on GST portal for you as on 04.01.2018:

A) Registration: Form for application of cancellation of registration by (new) taxpayer, is now available on GST portal (see rule 20 of the CGST rules, 2017).

B) Returns:

a) Taxpayers has been provided facility to give details of supplies made to merchant exporters at rate of 0.1 %, in all returns.

b) Taxpayer has now been provided with Table 9 of Form GSTR 1, to give amendment details of invoices/ credit or debit notes etc. of previous period.

c) Form GSTR-1 filing date has been changed to 10th Jan 2018, for the months of July to November, 2017, ( for such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year), as per Notification No. 72/2017 Central Tax dated 29th December, 2017.

d) Tax payers have been given option for quarterly filing of Return. If a taxpayer opts to file quarterly returns, if their annual turnover is less than Rs 1.5 Cr (on basis of their turnover in previous financial year or this financial year expectation), then in these cases GSTR 1 of August, 2017 is disabled and he can file details for August and September, 2017 in GSTR 1 of September, 2017 and so on. Pl note that no changes can be made in GSTR 1 return of July, 2017. Pl also note that option once exercised cannot be changed in the current financial year.

e) GSTR3B Nil Return Filing: So far there was no provision to file NIL Form GSTR 3B Return. All taxpayers were shown all tiles along with Payment tile. But in new implementation, in case a taxpayer selects option to file Nil GSTR 3B return, they can straightaway file NIL Return.

f) GSTR 3B Return filing based on Questionnaire was implemented in GST Portal. On logging in and selecting Form GSTR-3B tile in Return dashboard, system now displays a questionnaire to the taxpayer, for selecting the tiles which will be displayed later to taxpayers, for filing of GSTR 3B Return.

g) GSTR 4 and Composition Return Dashboard: Composition tax payers have to file quarterly return and Normal tax payers have to file monthly returns in GST Regime. For the taxpayers who have opted in to composition scheme and taxpayers who have opted out from the composition scheme as normal tax payer, provision to file both monthly/quarterly returns (in the interim period), has been enabled on the GST Portal.

h) TRACK RETURN STATUS: Track Return Status is now available post login to taxpayers on the GST Portal, to track the status of submitted/filed return.

i) Form GSTR 5: Creation and submission of Form GSTR 5 by Non-resident taxable person is now available on GST Portal, for giving details of ITC taken, amendments, supplies made etc by them.

j) Form GSTR 5A : Creation and submission of Form GSTR 5A by OIDAR (Online Data Access or Retrieval Services) is now available on GST Portal, for giving details of supplies made by them to non-taxable person in India.

k) Table 6A of Form GSTR 1 workaround has been disabled at GST portal due to the fact that the Form GSTR 1 for further period can now be filed by the taxpayers. The taxpayers are required to fill the details of tax paid on exports made by them in Table 6A at the time of filing GSTR 1 for the relevant tax period. In case the tax payer has already submitted Table 6A of Form GSTR 1 for the relevant tax period before filing GSTR 1 for the relevant tax period, he is not required to fill information in Table 6A at the time of filing GSTR 1 for the same tax period as these details will be auto populated in the relevant tab in the for GSTR 1. The previously filed Table 6A of Form GSTR 1 may be viewed by ARN Search.

l) As the last date for filing Form GST-TRAN 1 is over on 27/12/2017 therefore, Form GST-TRAN 01 has been disabled at GST portal.

m) Issues coming to taxpayers while filling up of amendment tables in offline utility of Form GSTR 1 has been fixed.

C) Refunds: Taxpayers has been provided with the facility on GST Portal to claim refund of

a) Exports of services with payment of Tax

b) ITC accumulated due to inverted tax structure [under clause (ii) of first provision to section 54(3)]

c) On account of supplies made to SEZ unit/ SEZ Developer (with payment of tax)

d) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

e) Recipient of deemed exports

f) Pre-login tracking of refund status with ARN ( refunds/pre/trackarnstatus )

D) Offline Tool for Form GST TRAN 2: An offline tool to fill and upload data for TRAN 2 is now available to taxpayers on the GST portal. ( download/trans2). TRAN 2 is statement for unregistered person under existing law, now registered in GST, to avail credit on goods held in stock on the appointed day, in respect of which they are not in possession of any document evidencing payment of duty. (Refer Rule 117(4) of CGST rules).

Available Functionality for Tax Payers in GST Portal as on 04.01.2018
# Module / Area FORM FORM Components/Details
1 Registration GST REG-14 Amendments of Core fields
2 Registration GST REG-12 Suo Moto Registration and Payment option by Govt. department

1) ID creation

2) Create Challan

3) Making Payment

3 Composition GST CMP-01 Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)
4 Composition GST CMP-02 Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act)
5 Registration GST REG-01 Application for Registration
6 Registration GST REG-02 Acknowledgment
7 Registration GST REG-03 Notice for Seeking Additional Information
8 Registration GST REG-04 Clarification/ additional information/ document for Registration / Amendment/ Cancellation
9 Registration GST REG-05 Order of Rejection of Application for <Registration / Amendment / Cancellation/>
10 Registration GST REG-06 Registration Certificate
11 Registration GST REG-25 Certificate of Provisional Registration
12 Registration GST REG-26 Application for Enrolment of Existing Taxpayer
13 Returns GSTR-1 Details of outward supplies of goods or services
14 Returns GSTR-3B Monthly return (before GSTR-3B in case of extension)
15 Payments GST PMT-01 Electronic Liability Register of Registered Person
16 Payments GST PMT-05 Electronic Cash Ledger
17 Payments GST PMT-06 Challan for deposit of goods and services tax
18 Transitional Forms GST TRAN-01 Transitional ITC / Stock Statement
19 Transitional Forms GST TRAN-03 Credit distribution
20 Composition GST CMP-04 To opt out of the composition scheme
21 Return To download Form GSTR 3B in PDF format Taxpayer is now provided with functionality, to download the filed return of GSTR3B in PDF format, containing all the GSTR3B details. (Download filed return button would be enabled once the taxpayers file the return).
22 Registration Processing TDS Processing of the applications
23 Registration Updating details of Primary authorized signatory:

Functionality has been provided to Tax Officials to select any Promoter/Authorized Signatory and mark it as Primary Authorized Signatory. The Tax Official will also have the functionality to change the mobile number and email ID of such selected Promoter/Authorized Signatory. This functionality will be made available to Model I and CBEC soon.

24 Return GSTR-2 Offline Creation and submission of Form GSTR 2 using Offline Utility (without xls download from tool)

To Read Full List

Download Available Functionality List for Tax Payers in GST Portal as on 04.01.2018

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