RECENT CHANGES ON GST PORTAL
The government keeps on amending and updating the provisions related to different types of taxes. The reason could be anything, but in most cases, the changes are made for the ease of the taxpayers.
This article covers the functionality deployed on the GST Portal:
A. Quarterly Returns Monthly Payment Scheme:
During the Previous P.Y, the taxpayers whose aggregate Annual Turnover was up to Rs.5 Crore are eligible for filing Quarterly returns and pay on monthly basis w.e.f 01.01.2021 under the newly introduced scheme QRMP.
An option is enabled for the said taxpayers on the GST Portal to choose between quarterly/Monthly option for a quarter as per the scheme.
For quarter. January 2021 to March 2021, all Taxpayers whose Aggregate Annual Turnover for the F.Y 2019-20 is up to Rs 5 Cr. and have furnished the return in Form GSTR-3B for the month of October 2020 by 30th November 2020, By default has been migrated in the GST system under the scheme as follows:
a. Up to Rs 1.5 Cr., who have furnished Form GSTR-1 on a quarterly basis in current FY- Quarterly
b. Up to Rs 1.5 Cr., who have furnished Form GSTR-1 on monthly basis in current FY- Monthly
c. More than Rs 1.5 Cr. and up to Rs 5 Cr. in preceding FY-Quarterly
3.The option to avail of this scheme can be availed GSTIN wise by a taxpayer (if the taxpayer is otherwise eligible for the scheme). Therefore, few GSTINs for the same PAN can opt for the Scheme, and remaining GSTINs can remain out of the Scheme.
4. Taxpayers can log in to the GST portal and then navigate to Services > Returns > Opt-in for Quarterly Return option to opt-in or opt-out of the QRMP scheme.
B.Import of e-invoice data into Form GSTR-1 of the taxpayers:
The relevant details from the e-invoices, as uploaded by the taxpayers (for whom it is mandatory) on Invoice Registration Portal (IRP), will get auto-populated in their Form GSTR-1.
This will ease the process for the taxpayers from uploading the transaction details again on the GST portal while filing Form GSTR-1 and also to avoid errors caused due to manual entry.
C. Authentication through EVC, for filing of returns through GSPs, for taxpayers for whom DSC is not mandatory:
Earlier, returns filed for any taxpayer by Goods and Services Tax Suvidha Providers (GSPs) were accepted on the GST System, only if the same were authenticated through DSC by GSPs. The functionality of authentication of the Returns through EVC, by the GSPs, has been enabled on the GST Portal, if the returns are filed of those taxpayers, who have been provided a facility to file their return through EVC on the GST Portal. Thus DSC is required to be used by GSP only if the taxpayers are required to file their returns on GST Portal through DSC, otherwise, GSP can now file returns through EVC for other taxpayers.
D. Auto-populated Form GSTR3B in PDF format for the taxpayers:
GSTN has now introduced auto-populated Form GSTR-3B in PDF format, for benefit of the taxpayers.
2. The auto-populated PDF of Form GSTR-3B will consist of:-
a. Liabilities in Table 3.1(a, b, c, and e) and Table 3.2 from Form GSTR-1
b. Liability in Table 3.1(d) and Input Tax Credit (ITC) in Table 4 from auto-drafted ITC Statement from Form GSTR-2B.
3. This facility is made available in Form GSTR 3B dashboard from October 2020 tax period onwards.
4. This facility will become available for taxpayers who are registered as Normal taxpayer, SEZ Developer, SEZ unit and casual taxpayer.
5. The system generated PDF will be made available on the GSTR-3B dashboard. Taxpayers will be able to access their Form GSTR-3B (PDF) through: Login to GST Portal > Returns Dashboard > Select Return period > GSTR-3B> System Generated 3B.
A. Aadhaar Authentications in Form GST REG-01, during Registration, for all type of taxpayers (except PSU, Govt Bodies, Statutory Body and Local Authority):
1. For Taxpayers applying for new registration and opting for Aadhaar Authentication, the authentication would now be required to be done only for one Primary Authorized Signatory and one Promoter/Partner, (instead of all Authorized Signatories and Partners/Promoters, hitherto).
2. If Taxpayer has not opted for Aadhaar Authentication while applying for new registration and if an SCN is raised by Tax-officer, on the Aadhaar Authentication tab, the taxpayer will be able to upload E-KYC documents while filing clarification. This upload of E-KYC documents can also be done by the Tax Official (on behalf of the taxpayer) doing site verification.
B. Filing an application for cancellation of Registration by GST Practitioner (Form GST PCT -06):
A person registered as a GST Practitioner can now file an application for cancellation of their Registration, in Form GST PCT-06 (& the Tax Officials would also be able to pass an order on this application in Form GST PCT-07).
C. PAN based Registration details to be shown to Taxpayers:
1.While applying for a new Registration application, the taxpayers will now be shown some additional details related to the same PAN, in a table.
2. The details will include information related to registration, registration applied for or pending, pertaining to the same PAN. These ARNs will have the following color codes to differentiate their status:
a. Green: For Approved Registration Applications.
b. Red: For Rejected Registration Applications.
c. Orange: For Pending for Processing/Pending for order Registration Applications.
3.The list of ARNs for Registration issued on the same PAN with information like Date of ARN, Assigned to, Reason with Status of ARN, etc., will be shown date wise in the table.
4. Facility to download PAN based Registration details in a table with saving options is also provided to Taxpayers
Online filing of the application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation Facility:
1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, taxpayers need to apply to jurisdictional Tax Official in Form GST EWB 05.
2. A facility has now been provided to the taxpayers on the GST Portal, from 28th November 2020 onwards, to file an application online for unblocking of their EWB generation facility (in Form EWB05), in case their EWB generation facility has been blocked on the EWB portal.
Note: So far taxpayers were applying to tax officials vide manual application, for unblocking of their EWB generation facility and tax officials were issuing orders online on GST Portal, in Form GST EWB 06. Now, this facility is being discontinued.
3. To file an online application for unblocking EWB generation facility on GST Portal, a taxpayer need to:
a. Login to the portal and navigate to Services> User services> My Applications
b. Select application type as “Application for unblocking of E-way bill” and click New Application
c. Submit application in Form EWB-05, with the upload of up to 04 documents
4. The application so filed is populated to the dashboard of the jurisdictional tax official. The tax official can issue a Notice for a personal hearing to the taxpayer. Then the taxpayer can file their reply to the notice online, along with supporting documents.
5. At the conclusion of the proceedings, the Tax Officer can issue an order (in Form GST EWB-06) approving the taxpayer application for unblocking the EWB generation facility. After which their EWB generation facility will be restored for the duration specified in the order.
6. If the Tax Officer rejects the taxpayer’s application vide order in Form GST EWB-06, the EWB generation facility will remain blocked and the taxpayer shall be required to file their pending returns (in Form GSTR-3B / Statement in FORM CMP-08, so as to reduce the pendency to less than two tax periods), for the restoration of the EWB generation facility.
7. Notice(s)/ Order issued by Tax Officer will be sent via SMS and mail to the taxpayer and will be made available on the taxpayer dashboard (Services > User Services > View Additional Notices/Orders option).
Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October 2020:
In terms of Rule 138E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.
2. The GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN-based) is more than Rs 5 Crores.
3. Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of August 2020, their EWB generation facility will be blocked on the EWB Portal after 15th October 2020.
4. From 1st December 2020 onwards, the E-Way Bill (EWB) generation facility of a taxpayer is blocked (irrespective of their Aggregate Annual Turnover), for default in filing of Return in FORM GSTR-3 B or Statement in FORM GST CMP-08, for two or more consecutive tax periods, in terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
TAXPAYER DASHBOARD AND SEARCH TAXPAYER FUNCTIONALITY:
Displaying Annual Aggregate Turnover (AATO) to taxpayers on their Dashboard:
Now taxpayers can view on their dashboard their Annual Aggregate Turnover (AATO), based on all the Form GSTR 3B/GSTR-4/CMP-08 Statements filed, for all the GSTINs of the related PAN of the taxpayer.
2. A maximum of 5 Financial Years Turnover will be shown on the taxpayer’s dashboard. A computation methodology sheet has also been provided on the dashboard.
3. A link for the Grievance Redressal Portal has also been provided in case the taxpayer is not amenable to the system calculated AATO.
4. This facility has been made available for Normal taxpayers, Casual taxpayers, SEZ units/SEZ Developers and Composition taxpayers.
View of Annual Aggregate Turnover of a Taxpayer, under “Search Taxpayer” on GST Portal (Post Login):
1. Now Aggregate Annual Turnover (AATO) also will be shown, under “Search Taxpayer” on GST Portal (Post Login), for a particular GSTIN being searched.
2. The AATO so displayed is under Rs. slabs of Rs. 0 to 40 lakhs, 40 lakhs to 1.5 Cr, 1.5 Cr to 5 Cr, 5 Cr to 25 Cr, 25 Cr. To 100 Cr., 100 Cr. To 500 Cr and Above 500 Cr.
3. This will be displayed for the Normal/Casual/SEZ unit/SEZ Developers/Composition user/TCS/NRTP taxpayers’ GSTIN. For OIDAR/TDS/ISD and UIN, AATO will be displayed as NA.
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