GSTN deployed New functionalities on the GST Portal in November 2021

Various additional functions for GST stakeholders are added on the GST Portal from time to time. These features apply to a variety of modules, including Registration, Returns, Advance Ruling, Payment, Refund, and other topics. Below are the details of Various New functionalities deployed on the GST Portal in November 2021

New functionalities deployed on the GST Portal for taxpayers in NOVEMBER 2021

1. Registration:

A feature has been added that allows taxpayers to withdraw their application for cancellation of registration, made in Form REG-16, if no action has been taken against it by the tax officer. When a taxpayer’s profile is viewed using the “Search Taxpayer” option, the effective date of suspension is now displayed on the Portal.

2. Refunds, Registration, Returns and Payments

Earlier all taxpayers registered as Companies were mandatorily required to use DSC for all online processes on the GST Portal. Now, the facility of using EVC, in addition to DSC, has been extended to such taxpayers.

3. Refunds

To enable Tax Officers to issue PMT03, an undertaking has to be filed by the taxpayers. The text in the undertaking form to be submitted by the taxpayer has been altered to include both credit and cash ledgers for enabling re-credit of inadmissible ITC to respective ledgers.

4. Appeals

To allow the applicant to file Appeal for interest on delayed grant of refund, the earlier validation on value of the Interest and Penalty amounts to not exceed the claimed amount/amount in the original order, has been removed from the Appeal form APL-01.

5. Enforcement

In case an order/ rectification order is issued in Form GST MOV09/11, the description in the liability ledger has now been updated to indicate the Demand Type. or cases, where the Tax Officer rectifies the demand order (Form GST DRC- 07) or issues Rectification/ Withdrawal order (Form GST DRC-08) in transit cases, following functionality, has been enabled for the Tax-payers:

Orders in Forms MOV-09/11 have been provided with a hyperlink “Request for rectification”, by clicking which, the details of relevant order will get auto-populated and the taxpayer will be able to choose the reason for rectification and also enter explanatory text against each selected reason, upload attachments, if needed, verify and submit the same.

6. Recovvery

• In view of Notification No. 03/2019- CT (Rate), dated 29.03.2019, which, inter alia, provides for the registered person to file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80.
• The above notification also empowers the Commissioner to issue an order in FORM GST DRC- 21, allowing the taxable person further time to make payment and/or to pay the amount in monthly instalments, not exceeding twenty-four, as he may deem fit.
• The taxpayers will now be able to file an application seeking extension of time for payment or request for allowing payment in instalments provided the demand is not less than Rs 25,000.

Taxpayer functionalities deployed on the GST Portal during following period are :

1. July-September, 2021

2. April-June, 2021

3. January-March, 2021

4. October-December, 2020