COMMUNICATION IS EASY NOW BETWEEN TAXPERS AND GST PORTAL
A facility of ‘Communication Between Taxpayers’ has been provided on the GST Portal, for sending a notification by recipient (or supplier) taxpayers to their supplier (or recipient) taxpayers, regarding missing documents or any shortcomings in the documents or any other issue related to it. This facility is available to all registered persons, except those registered as TDS, TCS or NRTP.
For example, purchaser Mr.R wants to claim ITC on goods purchased from Mr. Z, but Mr. Z has not yet uploaded his invoice in GSTR-1. In this case, Mr. R can send a notification to Mr. Z requesting to upload the invoice using this facility.
SALIENT FEATURES OF THE COMMUNICATION BETWEEN TAXPAYERS FACILITY:
1. Sending a notification:
a. While composing a notification under Send New Notification tab, select the Supplier option to send notification to a Supplier, otherwise select Recipient.
b. In the Document Details section, select the Action Required by Supplier/ Recipient from the drop-down list and enter required details.
c. Up to fifty documents can be added in a notification. d. The sender can also add Remarks (upto 200 Characters) in the box provided for the same.
2. The counter party taxpayer will receive an e-mail on their registered e-mail address and an SMS on his registered mobile number for all notifications received.
3. An alert will also be given to Recipient/Supplier on logging into the GST portal. c. A taxpayer is allowed to send up to 100 notifications to a single GSTIN for a particular tax period.
4. The recipient can upload the details of missing documents (not uploaded by their supplier in his Form GSTR-1) and send a notification to their supplier, using this facility. Supplier can then add such documents directly in their Form GSTR-1, if not reported earlier.
5. The functionality to upload and download the documents will be made available soon.
PROCEDURE TO FOLLOW TO COMMUNICATE BETWEEN TAXPAYERS FACILITY:
I. Send notification to the supplier
Step 1: Visit the GST portal. Navigate to Services>User services>’Communication between taxpayers’ option.
Step 2: The ‘Communication between taxpayers’ page is displayed. It has four tabs:
Step 3: Click on the compose option to send a new notification to the buyer. Send a new notification page will be displayed. From the ‘notification to’ drop-down list, select the option buyer. Then, enter the supplier GSTIN. This will auto-populate the field ‘trade name/legal name’.
Step 4: Select the action required under the document details section
Step 5: Click on the plus icon to add document details. After adding the details, the ‘save’ button will be displayed. Click on the ‘save’ button to save the details.
After adding the details, select rate from the rate drop-down list and enter the taxable value. The tax amount will be auto-calculated based on rate and taxable value provided.
Step 6: Now, the buyer can add a remark for the supplier under the remarks section.
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