Recent Changes In GST Portal

Recent Changes In GST Portal

Recent Changes In GST Portal

1. Monthly Refund applications by Quarterly GSTR-1 filers

There was restriction for applying refund on quarterly basis for quarterly GSTR 1 filers.
This restriction has been removed now. 

Change - The tax payer can now file refund application on monthly basis, if GSTR 1 for the quarter is filed

2. Auto approval of Appeals filed by Taxpayer or Tax Department

Application for appeal has to be submitted by the Appellant (Tax payer or Tax Department) to the First Appellate Authority. The Appellant also needs to submit certified copies within 7 days from the date of application or within the time limit allowed. The Appellate Authority may either admit the appeal by issuing the final acknowledgement or reject the application.

Change - If Appellate Authority fails to issue final acknowledgement to the appellant within the stipulated time, then a system generated final acknowledgement will be issued to the appellant with a remark “subject to validation of certified copies”

3. List of Preferred Banks list while making Payment 

When a taxpayer will make payment of GST using a bank, it will be updated in the Preferred Banks list for that taxpayer.

Up to 6 Preferred Banks will be shown to a taxpayer while making e-Payment on GST Portal.

When a Taxpayer already having 6 banks in its preferred bank’s list, makes a payment with 7th bank, then that 7th bank will be added in the preferred banks and the least used bank will be removed from the list. 

The taxpayer can delete any of the preferred banks at any point in time.

4. Release of API related to Assessment and adjudication

Following API released
  1. Assessment of non-filers of Returns
  2. Summary Assessment
  3. Rectification of mistake

5. Removal of validation of 2% in Form GSTR-7

At the time of filing of Form GSTR-7, generally it is being checked automatically whether total amount deducted is 2% of the taxable value or not.

Change – Now this auto checking has been removed. TDS Deductor will be free to report any value under CGST, SGST or IGST columns.. Same is implemented in offline utility also.

6. Population of data from EWB system into Form GSTR-1  

At the time of generating E-way bill for outward supply, taxpayers enter the details of outward supplies such as invoice number, date, quantity, value, Tax, HSN code and Consignee GSTIN etc.

Change – Taxpayers can now easily import these details of outward supply invoices, as indicated in the eway bill, at the time of preparation of Form GSTR-1, by clicking the “import EWB Data” button, on the GST portal

On the GST portal, the “Import EWB Data” button has been added in the following titles of the Form GSTR-1 page
  1. 4A, 4B, 4C, 6B, 6C – B2B invoices
  2. A, 5B – B2C (Large) invoices
  3. 12 – HSN wise summary of outward supplies