A) GST Assessment and Adjudication

(i) Provisional GST Assessment

a. Assessment & Adjudication; Form GST ASMT- 01, 03 & 05- Application for Provisional Assessment

1. An application for Provisional Assessment in Form GST- ASMT-01 to the jurisdictional officer can be filed online, by those taxpayers on GST portal, who are not able to determine, either the value or tax rates, for the goods and /or services supplied by them.

2. Such taxpayers can also file, online reply to notice issued for clarification, in Form GST ASMT-03.

3. Upon acceptance of their application, and issuance of provisional assessment order, the details of furnishing of security /bond can be submitted online on GST portal in Form GST- ASMT-05

4. refer Section 60 of CGST Act, 2017 and Rule 98 of CGST Rules 2017

b. Assessment & Adjudication; Form GST ASMT- 08; Application for Release of Security

1. After issuance of final assessment order, the applicant can file an application for release of security online on GST portal in Form GST ASMT-08

2. Refer Section 60 of the CGST Act and 98 (6) of CGST Rules).

3. Link for relevant User Manual and FAQ are given below for reference

https://taxguru.in/goods-and-service-tax/provisional-assessment-release-security-gst.html

(ii) Scrutiny of GST Returns

1. Assessment & Adjudication; Form GST ASMT- 11

Upon receipt of notice on GST Portal intimating discrepancy in the return, after scrutiny by the department, taxpayer can either accept such discrepancies and pay tax, interest and penalty amount arising from such discrepancies and inform the same to the tax officer or furnish an explanation for the discrepancy in Form GST-ASMT-11. This application can now be filed online, on GST portal, by taxpayers (refer Section 61 of CGST Act, 2017 and Rule 99(2) of CGST Rules 2017).

2.  Assessment & Adjudication; Form GST ASMT- 17

Taxpayers have been provided with a facility to file an application for withdrawal of the summary assessment order on the GST Portal. (refer Section 62 of CGST Act, 2017 and Rule 100(4) of CGST Rules 2017)

3. Link for relevant User Manual and FAQ are given below for reference:

https://taxguru.in/goods-and-service-tax/application-withdrawal-summary-gst-assessment-order-faqs.html

(iii) Cause List

Appeals and Revision; Date of Hearings & Adjournments; Generation of Cause list

1. When a date of personal hearing is granted by the First Appellate Authority/ Revisional Authority or a hearing is adjourned, the same is communicated to taxpayers on the GST Portal. A Cause list of all such dates is maintained on the GST Portal, on real time basis.

2. This Cause list can be Printed/ Saved in PDF by taxpayers.

3. Cause list can be accessed, in pre login mode at GST home page, under Services > User Services > Cause List.

B) GST Refund Module

(i) Cases in which GST refund Application can be filed on GST portal now

  1. Facility to claim Refund on account of excess payment of tax (if any) (refer Section 54(1) of CGST Act 2017)
  2. Facility to claim Refund on account of any other reason (refer Section 54(1) of CGST Act 2017)
  3. Refund on account of assessment/provisional assessment/ Appeal/ any other order enabled- The taxpayers can not file online application to claim refund on account of assessment/provisional assessment/ Appeal/ any other order on the GST Portal (Refer section 54(1) of the CGST Act, 2017)
  4. Refund on account of Export of Services, with statement upload facility, enabled- Facility to claim Refund on account of export of services with payment of tax, with upload of statement 2 (refer Section 54(1) of CGST Act 2017 & Rule 89 (2) ( c) of the CGST Rules, 2017)

(ii) Other Changes in GST Refund

  1. Taxpayers filing refund application on account of supplies made to SEZ unit/ SEZ Developer, with payment of tax has now been provided with facility to apply for refund with upload of statement 4 (refer Section 54(3) of CGST Act 2017)
  2. Facility to claim Refund on account of Excess Balance in Electronic Cash Ledger in Form RFD- 01A, has been enhanced. The balance availablein the Electronic Cash Ledger, will now be auto populated in the table of form RFD- 01A, for the taxpayer to claim refund. But the figures will be editable i.e. the amount to be claimed as refund can be reduced, but it cannot be enhanced .
  3. The following changes in validations in statement -3 has been done, while applying for Form RFD 01A, for refund of ITC accumulated due to Exports of goods / services- Without payment of Tax :

o The date of FIRC/ BRC for export of services in the statement 3 to be uploaded can be before the date of invoice.

o One invoice can be associated with several FIRC/BRC in the statement 3 to be uploaded with the refund application.

  1. Link for relevant User Manual and FAQ are given below for reference:

https://www.gst.gov.in/help/refund

C) GST Registration Module

(i) Facility to Amend Core fields in Form GST-REG-14

Facility has been provided on the GST Portal to NRTP, OIDAR, TDS & TCS taxpayers, for applying for Amendment in Registration of Core fields in Form GST-REG-14.

D) GST Return

(i) Option to download TCS section also of the Form GSTR-2A

Taxpayer were earlier provided with a facility to download details of Form GSTR-2A, in an Excel file. Now they have been provided with an option to download TCS section also, of the Form GSTR-2A, to that (same) Excel file in a different sheet.

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Category : Income Tax (28213)
Type : News (13915)
Tags : goods and services tax (6288) GST (5889) refund (4)

One response to “New releases on GST Portal as on 06.11.2018”

  1. CA C V SURYAM says:

    Hosting in portal and accessing to the notices, orders, PHs intimation etc., by assessees is ridiculous because Government should not expect the assessees to keep on continuously accessing the portal. There should be a mechanism of communicating to registered email IDs also. Hope everyone would agree to it.

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