GST Portal issues advisories on new functionalities for taxpayers

The Goods and Services Tax Network (‘GSTN’) has issued an update on new functionalities made available for taxpayers on GST Portal in the month of August 2022. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. As per the update the follows changes have been made;

1. Registration 

1.1. Enabling CORE Amendment Link for Taxpayers who fail To Update Bank account 

• If taxpayers didn't update their bank account details on the GST Portal within a specified period after registration, they couldn't file a core amendment application. Further updating bank account details through a non-core amendment would fail if their name was modified in CBDT database post-registration. To address such scenarios, newly registered taxpayers can now file core amendment applications, pending bank account updation through the Portal.

2. Returns 

2.1. Changes implemented in Form GSTR-3B

• As per Section 9(5) of the CGST Act, 2017, Electronic Commerce Operators (ECOs) must pay tax on specified services notified by the government, such as Passenger Transport, Accommodation, Housekeeping, and Restaurant Services. Therefore, vide NN 14/2022 – Central Tax, dated 05th July, 2022, new Table 3.1.1 has been added to Form GSTR-3B for reporting such deliveries ECOs and registered individuals making such supplies must report them per the notification.

2.2. Late fee waiver up to 28th July, 2022, for delayed filing of return in Form GSTR-4 (Annual) for the FY 2021-22

• In accordance with Notification No. 12/2022-CT, issued 5th July 2022, if a taxpayer had previously filed Form GSTR-4 with a late fee payment, the same has been returned by the system and credited to the taxpayer's ECL.

2.3. Generation of GSTR-11 based on GSTR-1 / 5 for UIN holders

• UIN holders file Form GSTR-11 with details of inward supplies every quarter and seek refund using Form GST RFD-10. To help UIN holders and authenticate refund claims, the Portal allowed auto-population of Form GSTR-11 based on filed GSTR-1/5. Further the portal has disabled auto-population of inward supplies received on RCM basis from Form GSTR-1/5 furnished by suppliers in Form GSTR-11 of UIN.

2.4. HSN based validation implemented in Form GSTR-9

• It had been mandatory for the taxpayers to report HSN at least of 4-digit for taxpayers having turnover up to Rs 5 Crore and 6-digit HSN for taxpayers with more than Rs 5 Crore turnover. Consequently, a validation has been implemented on the portal for taxpayers with AATO up to Rs 5 Crore and for taxpayers with AATO of Rs 5 Crore or above to disclose HSN at 4 digit or 6 digits accordingly in Table -17 of Form GSTR-9 for FY 2021-22.

2.5. Changes in HSN length validation in Form GSTR-1

• In Phase-1, AATO-based validation was introduced on the portal to verify taxpayers with AATO up to Rs 5 Crore had to reported minimum 2-digit HSN and 4-digit HSN for AATO more than 5crore in Table 12 of GSTR-1. In Phase-2, the minimum length of HSN that must be submitted in Table 12 of Form GSTR-1 has been increased from 4 to 6 digits, both online and offline, on the portal.

3. Refund

3.1. Filing for Refund in Form RFD-01 for exports without payment of tax

• Taxpayers must provide invoice details in Statement 3 while filing the refund application in Form RFD-01 under Category "Refund of unutilized ITC on account of Exports (Without payment of Tax)" According to para 47 of Circular No. 125/44/2019-GST, dated 18 November 2019, if the export value reported on the shipping bill is different than the amount declared in the tax invoice, the lowest of the two values will be used for processing unutilized input tax credit on account of export of goods made without payment of tax. Therefore, a column “FOB value” has been added in Statement 3 format for the taxpayers to declare the value while filing for refund.

4. Front Office

4.1. Updation of Statistics on GST Portal

• A five-year GST statistical report is available on the portal under Downloads > GST Statistic.

Disclaimer:

The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.