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Module wise new functionalities deployed on the GST Portal

Module wise new functionalities deployed on the GST Portal for taxpayers on GST Portal
Dated : July, 2022

GST has come up with new areas where the taxpayers are given the facility of:-

This new function allows:-

  1. Taxpayers to enter multiple trade names
    -Earlier only a single Trade Name was being captured during New Registrations and subsequent amendments in the core field for Normal Taxpayer on the Portal.
    -Now taxpayers have been provided with an option to provide up to 9 additional trade names for a single GSTIN registration through core field amendment. The Taxpayer can upload a supporting document for a trade name of size 5 MB. Both these new fields will be kept optional.
  2. Mandating mobile number for applying for persons applying for Temp ID for Advance Ruling-
    Providing of Mobile number has been made mandatory to the Advance Ruling Applicants for new GST Registration with a subsequent facility to Edit Profile.

This new function allows:-

  1. Addition of new GST Rate slab of 6% (3% CGST & 3% SGST or 6 % IGST) in GSTR-1/IFF

The GST government department has introduced two notification, namely:-

  • Notification No. 02/2022-Central Tax (Rate)
  • Notification No. 02/2022-Integrated Tax (Rate) dated 31st March, 2022

These notifications described a new GST Rate of 6% IGST or 3% CGST + 3%SGST for certain goods and changed have been implemented in Form GSTR-1/IFF for the taxpayers.

  1. Auto population of data in Form GSTR-4 from Form GSTR-1 in Table 4A & 4B (FO)
  • The details of payment of liability, summary of outward supplies and inward supplies attracting reverse charge are reported by Composition taxpayers in Form GST CMP-08 on quarterly basis. In addition, details of purchases made from registered taxpayers are auto-populated in Form GSTR-4 A on basis of Form GSTR-1 filed by suppliers.
  • The Composition taxpayers have been provided with a facility to view the above details and its consolidated summary at GSTIN level. The above details are auto-populated in Form GSTR-4 (Annual) to help the taxpayers in filing their annual return. These details can also be downloaded in Excel format.

Services > Returns > Annual Return > Select FY> Search> GSTR-4 Annual>Download summary of GSTR-4A & 4B.

By following the steps you can access the same login to GST Portal

  • GST Refund

Option in Form RFD-01 to get refund arising out of excess payment in GSTR 4, for Taxpayer under Composition levy.

Functionality made available under GST Refund is as follows:-

a) Earlier the taxpayers who had opted for Composition levy were not able to file for refund in Form GST RFD-01 under refund category “Excess payment of Tax, if any” but had to choose the refund category “Any other”.
b) While filing the annual return (GSTR-4), if the composition taxpayers have deposited excess tax, they will now be able to file for refund under category “Excess payment of Tax, if any”

  • Advance Ruling

Functionality to search and view Advance Ruling Orders

Before, there was no such option available for taxpayers to search for Advance Ruling Orders issued by the Authority/ Appellate Authority for Advance Ruling. However, now with the introduction of new functionalities, under the head Advance Ruling, option is given of both pre-login and post login. Wherein the taxpayers of GST would by able to search for Advance Ruling orders issued by all Advance Ruling forums using following search parameters. The same can be viewed/downloaded and would include:-

  • GSTIN/ID of the Applicant
  • Legal Name of the Applicant
  • Order Date <From> <To>
  • Order Number
  • State/UT
  • Nature of Activity for which Advance ruling is issued(List Box – Category – as in ARA-01-multiple selection)
  • Issue related (List Box as in ARA-01-multiple selection)
  • Description of Issue (Keyword searching)

 

  • GST Payments
  1. Validation on generating Challan in OTC mode
    a) The limit of cash payment in Over the Counter (OTC) mode has now been restricted to Rs 10,000. This restriction had been relaxed earlier in view of Law Committee decision.
    b) When creating a challan by selecting OTC mode, the user would not be able to enter any amount greater than Rs 10,000 and will get an alert message, “This payment mode is not available for Challans exceeding Rs 10,000/-. Please make payment using other payment modes.” If the user attempts to generate more than one challan, where the cumulative value exceeds Rs 10,000/-, the system will restrict its generation beyond Rs 10,000/- for a tax period, based on his/ her return filing frequency and it will be display message, “The limit for payment in OTC mode is exceeded. Please make payment using other payment modes.”

2. Updated generic messages on GST PMT-06 challan page

To account for any extensions in the due date for filing of Form GST PMT-06, filed by taxpayers who have opted for QRMP scheme for discharging their tax liability for Month 1 and Month 2 of a quarter, certain few generic messages on the GST PMT-06 challan page have been update as under:

  • Please note that when taxpayer exercises 35% challan option, No interest shall be levied for the selected month if payment is made by 25th of the next month or the extended date, if any
  • Interest will be levied on payment made through „Challan on self-assessment basis‟ (other than 35% challan) in case of delayed payment (after due date of 25th of next month or the extended date, if any) or short payment.
  • Webinars

The understand the tax liabilities and ITC comparison Tool, demo is provided by the GST Department which you can open and learn the process. The link of webinar is given in majorly languages mainly, one in Hindi, secondly in English, third in Tamil and lastly in Marathi language.

Here are the links which will take you to the webinar.

  1. Hindi :- https://www.youtube.com/watch?v=URzB1jiObjk
  2. English :- https://www.youtube.com/watch?v=NO4X_4FaZ98
  3. Tamil :- https://www.youtube.com/watch?v=_jYRJXJmFI8
  4. Marathi :- https://www.youtube.com/watch?v=_0sBOxJ-JY8

With the introduction of the new areas implemented in GST Portal, various webinars are conducted to explain all the new areas introduced in GST Portal. All the webinars and explained videos you can get on the YouTube channel of the GST government site.

That was all about latest update of Goods and Services Tax (GST) department. Stay connected to be fully informed about the news and updates introduced by the GST department.

Contact EAdvisors regarding any query.

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