Module wise new functionalities deployed on the GST Portal for taxpayers 04/02/2022

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.

To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:

Sl. No.
Taxpayer functionalities deployed on the GST Portal during
Click link below
1
January 2022 https://tutorial.gst.gov.in/downloads/news/new_%20functionalities_compilation_january_2022.pdf
2
December 2021 https://tutorial.gst.gov.in/downloads/news/new_ functionalities_compilation_december_2021.pdf
3
November 2021 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_november_2021.pdf
4
July-September, 2021 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_july_september_2021.pdf
5
April-June, 2021 https://tutorial.gst.gov.in/downloads/news/newfunctionalities_compilationaprjun2021.pdf
6
January-March, 2021 https://tutorial.gst.gov.in/downloads/news/newfunctionalitiescompilation_janmar2021.pdf
7
October-December, 2020 https://tutorial.gst.gov.in/downloads/news/functionalities_released_octtodec2020.pdf
8
Compilation of GSTN YouTube Videos posted from January-December, 2020 https://tutorial.gst.gov.in/downloads/news/gstn_youtube_videos_posted_2020.pdf

Thanking you,
Team GSTN

Deployment of Interest Calculator in GSTR-3B 26/01/2022

The new functionality of interest calculator in GSTR-3B is now live on the GST Poral.

This functionality will facilitate & assist the taxpayers in doing self-assessment. This functionality will arrive at the system computed interest on the basis of the tax liability values declared by the taxpayers, along with the details about the period to which it pertains. The interest appliable, if any, will be computed after the filing of the said GSTR-3B and will be auto-populated in the Table-5.1 of the GSTR-3B of the next tax-period. The facility would be similar to the collection of Late fees for GSTR-3B, filed after the Due date, posted in the next period’s GSTR-3B. This functionality will inform the taxpayers about the manner of system computed interest for each tax-head and hence will assist the taxpayers in doing correct computation of interest for the tax liability of any past period declared in the GSTR-3B for the current tax period.

For more details, please refer to the detailed advisory regarding the functionality, click here

For seeing an illustration of interest computation in GSTR-3B by the system with sample values & screenshots, click here

  1. This functionality will further improve ease of filing return under GST and is, therefore, in the direction of further reducing the compliance burden for taxpayers.

Thanking You,
Team GSTN

Upcoming functionality – Interest Calculator in GSTR-3B 08/01/2022

    1. As a facilitation measure for taxpayers & for assisting the taxpayers in doing a correct self-assessment, a new functionality of interest calculator is being released in GSTR-3B. This functionality will arrive at the system computed interest on the basis of the tax liability values declared by the taxpayers. The interest appliable, if any, on the tax liability declared in the GSTR-3B of a particular tax-period will be computed after the filing of the said GSTR-3B. These system computed interest values will be auto-populated in the Table-5.1 of the GSTR-3B of the next tax-period. The facility would be similar to the collection of Late fees for GSTR-3B, filed after the Due date, posted in the next period’s GSTR-3B.

This functionality has a user-friendly interface, which informs the taxpayers regarding the manner of system computation of interest values for each tax-head. This functionality also assists the taxpayers in doing correct computation of interest for the liability of any past period declared in the GSTR-3B for the current tax period, based on the details furnished by them on the portal.

  1. This functionality will further improve ease of filing return under GST and is, therefore, in the direction of further reducing the compliance burden for taxpayers.

-For the detailed advisory regarding the interest calculator in GSTR-3B, < Click here > .

-For Annexure containing a sample computation with screenshots of the upcoming functionality,< Click here > .

  1. This functionality, as and when available on the GST Portal shortly, will be intimated to the taxpayers.

Thanking You,
Team GSTN

Module wise new functionalities deployed on the GST Portal for taxpayers 05/01/2022

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.

To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:

Sl.No
Taxpayer functionalities deployed on the GST Portal during
Click link below
1
December, 2021 https://tutorial.gst.gov.in/downloads/news/new_ functionalities_compilation_december_2021.pdf
2
November, 2021 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_november_2021.pdf
3
July-September, 2021 https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_july_september_2021.pdf
4
April-June, 2021 https://tutorial.gst.gov.in/downloads/news/newfunctionalities_compilationaprjun2021.pdf
5
January-March, 2021 https://tutorial.gst.gov.in/downloads/news/newfunctionalitiescompilation_janmar2021.pdf
6
October-December, 2020 https://tutorial.gst.gov.in/downloads/news/functionalities_released_octtodec2020.pdf
7
Compilation of GSTN YouTube Videos posted from January-December, 2020 https://tutorial.gst.gov.in/downloads/news/gstn_youtube_videos_posted_2020.pdf

Thanking You,
Team GSTN

Reporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B 04/01/2022

  1. As per the GST Council decision to notify “Restaurant Service” under section 9(5) of the CGST Act, 2017 along with other services notified earlier such as motor cabs, accommodation and housekeeping services wherein the tax on such supplies would be paid by electronic commerce operator if such supplies made through it, Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 have been issued. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators, shall be paid by the e-commerce operator with effect from the 1st January, 2022.
  2. In light of the above, E-commerce operator and registered person would report taxable supplies notified under section 9(5) of CGST Act, 2017 and similar provisions in IGST/SGST/UTGST Act in the following manner.
Supplies reported by
Reporting in Form GSTR-3B
Supplies under 9(5) reported by ECO
Table 3.1(a) of GSTR-3B
Registered person/Restaurant supplying through ECO
Table 3.1(c) along-with nil and exempted supply
  1. For more details, please refer to CBIC Circular No. 167/23/2021 dated 17.12.2021.

Thanking you,
Team GSTN

Implementation of Rule-59(6), as amended, on GST Portal 03/01/2022

    1. As per Notification No. 35/2021 – Central Tax dated 24th September 2021, clause (a) of the sub-rule (6) of Rule 59 of CGST Rules, 2017 was amended. By way of this amendment, for the words “for preceding two months”, the words “for the preceding month” were substituted with effect from 1st January 2022. This means that from 1st January 2022 onwards, if a monthly filer has not filed the GSTR-3B for the preceding month, then such taxpayer will not be allowed to file the GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed.

 

This functionality will be implemented on the GST Portal shortly, after which the system will check the filing of preceding GSTR-3B before permitting to file GSTR-1 for the subsequent month.

Illustration:
A taxpayer has not filed the monthly GSTR-3B for November 2021. Now, the taxpayer tries to file GSTR-1 for December 2021 on 10th January 2022. The system will not allow filing of GSTR-1 for December 2021, and will allow filing of GSTR-1 for December 2021 only after the filing of GSTR-3B for November 2021.

  1. Taxpayers may kindly ensure timely filing of GSTR-1 and GSTR-3B in consonance with Rule 59 of CGST Rules, 2017 to avoid any inconvenience in this regard.

Thanking You,
Team GSTN

Mandatory Aadhaar authentication for registered person 22/12/2021

The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 has notified January 1, 2022 as the implementation date for Rule 10B of CGST Rules, 2017.

In the said rule, it is mandatory for the registered person to undergo Aadhaar authentication for the below purposes,

  1. Filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23 of CGST Rules, 2017
  2. Filing of refund application in FORM RFD-01 under Rule 89 of CGST Rules, 2017
  3. Refund of the IGST paid on goods exported out of India under Rule 96 of CGST Rules, 2017.

The taxable person, who have not yet authenticated their Aadhaar, may like to go through this authentication process before filing the above two applications and enabling GST system to validate and transmit the IGST refund data from GST system to ICEGATE system.

If Aadhaar number has not been assigned to the concern person for Aadhaar authentication as specified above, such person may undergo e-KYC verification by furnishing the following:

    1. (a) She/he will feed Aadhaar Enrolment ID and upload the acknowledgment; and

(b) She/he shall also upload any one of the following documents:

      1. (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the Aadhaar authentication within a period of thirty days from allotment of the Aadhaar number.

Aadhaar authentication or e-KYC verification before filing of refund may be completed by navigating to “Dashboard > My Profile > Aadhaar Authentication Status”

Thanking You,
Team GSTN

Advisory for taxpayers on Form GSTR-2B 18/10/2021

1. Form GSTR-2B is an auto-drafted ITC statement which is generated for every normal taxpayer on the basis of the information furnished by their suppliers in their respective GSTR-1/IFF, GSTR-5 (non-resident taxable person) and GSTR-6 (input service distributor). This statement indicates availability and non-availability of input tax credit to the taxpayer against each document filed by their suppliers and is made available to the taxpayers in the afternoon of 14th of every month.

2. Please click on below links to access additional content related to Form GSTR-2B:

        1)

https://tutorial.gst.gov.in/downloads/news/updated advisory_gstr_2b_12_10_2021.pdf – for detailed advisory

        2)

https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Manual_gstr2b.htm

     –for User Manual
        3)

https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQ_gstr2b.htm 

    – for FAQs

Thanking You,
Team GSTN