New Functionalities for Taxpayers on GST Portal July 21

GSTN released Module wise new Functionalities deployed/to be deployed on the GST Portal for taxpayers in July’21 on 09/07/2021. Details thereof are as follows:- Registration - Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21:-

• Due to spread of pandemic COVID-19, the date for filing of various applications falling during the period from the 15th April, 2021 to 29th June, 2021, till 30th June, 2021 vide Notification No. 14/2021 – Central Tax which is further amended vide 24/2021 – Central Tax and it includes extension of timeline for filing of Application for Revocation of Cancellation of Registration.
• Now these extensions have ceased to be effective w.e.f. 1st July, 2021, and timelines for filing of application for revocation of cancellation of registration is as earlier, i.e. 90 days from date of Order of Cancellation of Registration in Form GST REG-19.
• Form GST REG-21 – Application for Revocation of Cancellation of Registration governed by the provisions of Rule 23(1) of CGST Rules, 2017.
• Form GST REG-19 – Order of Cancellation of Registration governed by the provisions of Rule 22(3) of CGST Rules, 2017.
• This functionality was deployed on portal on 01/07/2021.

Returns - Information regarding late fee payable provided in Form GSTR-10:-

• GSTR-10 is Final Return
• It is governed by the provisions of Rule 81 of CGST Rules, 2017 read with Section 45 of the CGST Act, 2017
• It is required to be filed by every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52.
• It is required to be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.
• Applicable Late Fee can be viewed by clicking on a hyperlink provided under the column “Late Fee Payable” in the online Form GSTR- 10.
• This functionality was yet to be deployed on portal as on 09/07/2021.

Returns - Auto-population of data in Form GSTR-11 on basis of Forms GSTR-1/5 filed by their suppliers:-

• GSTR-11 is Statement of Inward Supplies by persons having UIN.
• It is governed by the provisions of Rule 82 of CGST Rules, 2017.
• It is filed on quarterly basis.
• It would be generated with details of their inward supplies, on basis of Forms GSTR-1/5 filed by their suppliers.
• UIN holders can subsequently file refund in Form GST RFD- 10, for the quarter, in which summary of the documents is auto-populated from their Form GSTR-11, in an editable mode.
• It will help UIN holders in filing refund claims.
• This functionality was yet to be deployed on portal as on 09/07/2021.

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