New functionality made available on GST Portal

Latest Update in GST Portal:

The links related to following forms, have been disabled on GST Portal:

  1. Form GST TRAN-01 ( as last date to file the form was 27th Dec, 2017) 
  2. Table 6A of Form GSTR-1 (This was a workaround and has been disabled, since Form GSTR-1 is now open for all months. Taxpayers may now enter the details of exports in table 6A of GSTR-1, while filing Form GSTR-1 of the respective tax periods. For previous filed table 6A of Form GSTR-1, taxpayer shall be able to view/read through ARN search only. Refer mail  below.)

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Module / Area

FORM/ Heading

FORM Components/Details

1

Returns Form GSTR 5 Creation and submission of Form GSTR 5 by Non-resident taxable person is now available on GST Portal, for giving details of ITC taken, amendments, supplies made etc by them.

2

Returns GSTR 1 & GSTR 4 Return filing for Opt-in and Opt-out of Composition scheme
  • Composition tax payers have to file quarterly return and Normal tax payers have to file monthly returns in GST Regime.
  • For the taxpayers who have opted in to composition scheme and taxpayers who have opted out from the composition scheme as normal tax payer, provision to file both monthly/quarterly returns (in the interim period), has been enabled on the GST Portal.

3

Returns Track Status of Returns Track Return Status is now available post login to taxpayers on the GST Portal, to track the status of submitted/filed return.

( Login—Services—Returns—Track Return Status)

4

Transition Forms Offline utility for Table 7A of Form GST TRAN 1

 

  • Taxpayer can add bulk records in Table 7A of Form GST TRAN 1, by using new CSV offline tool and generate data as JSON file.
  • Generated JSON can be uploaded in GST portal to save bulk records in the table.
  • In one upload 10, 000 records (approx.) can be saved on the GST Portal and this upload can be done many times.

5

Refund Refund workarounds

 

Taxpayers has been provided with the functionality to claim refund of

  • Exports of services with payment of Tax ( Alternate Flow 02)
  • ITC accumulated due to inverted tax structure [under clause (ii) of first provision to section 54(3)] ( AF 05)
  • On account of supplies made to SEZ unit/ SEZ Developer (with payment of tax) ( AF 06)
  • On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) ( AF 07)
  • Recipient of deemed exports ( AF 08)
  • Pre-login tracking of refund status with ARN (https://refund.gst.gov.in/refunds/pre/trackarnstatus)

 



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