Deepak Gupta | Dec 3, 2021 |
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
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
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