New functionality in GST Portal

Last Updated On: Feb. 9, 2020, 2:08 p.m.
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New functionality introduced in GST Portal 

  • A facility has been provided to normal taxpayers to view and download a report on tax liability as declared in their Form GSTR- 1 and as declared & paid in their return filed in Form GSTR 3B. The new facility enables the taxpayers to view these two liabilities in one table for each return period in one place, which can be compared. This will enable taxpayers to make good of any differences between the two Forms filed by them on GST Portal.

 

  • This functionality has been provided in Returns dashboard on the GST Portal to taxpayers under the headings “Comparison of liability declared and ITC claimed”.

 

  • Normal taxpayers have also been provided information regarding data of Input tax credit (ITC) as claimed in their Form GSTR 3B and as accrued in Form GSTR 2A. Now taxpayers can see both these data sets and compare the input tax credit availed by them. The data can also be downloaded in an Excel file for viewing and comparison later on.

 

  • Normal Taxpayer has been provided with the facility to view the liability paid due to reverse charge as declared & paid in Form GSTR 3B and as accrued in Form GSTR 2A, due to uploading of such details by the supplier in Form GSTR-1.

 

  • The data can also be downloaded in an Excel file for viewing and comparison later on.

 

  • Normal Taxpayer can view and compare the liability related to exports & SEZ supplies as declared in their Form GSTR-3B during the month [as per table 3.1(b)] and liability as declared in their Form GSTR-1 (Zero-rated supplies) as per table 6A, 6B, 9A, 9B & 9C of the Form GSTR 1.

 

  • Taxpayers can now see all the GSTINs mapped to the same PAN across India, at the time of filing the Part A of the registration application form for new registration, on the same PAN.

 

  • Taxpayers applying for registration as OIDAR can now give details of their authorized representative appointed in India (Name, PAN, Mail & mobile number) in Part A of the registration Form GST REG 10.

 

  • The validation of a unique combination of the same PAN, Email and Mobile number has been removed while filing registration application by already registered taxpayers. Now another registration can be taken by already registered taxpayers (Normal, Composition, Casual, TDS, TCS, GSTP) by giving the same (or any) combination of PAN, Email or Mobile number.

 

List of all functionalities available on GST portal

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