14 new functionalities on the GST portal you can use from now on

In a bid to improve efficiency, the GST portal has introduced new functionalities across various functions on the portal effective February 2021. 

• User will be able to track their registration status by logging in using only their TRN
• Some fields of auto-populated GSTR3B will be editable 
• Taxpayers can now withdraw their tax refund applications 
• Advance ruling applications can be saved and edited up to 2 weeks 

This year, the Goods and Services Tax Portal has introduced new functionalities to improve the efficiency of the indirect taxation system and make the system more user-friendly. This article highlights all-new functionalities on the GST portal. 

1. Users will now be able to track their registration status after logging in using their TRN

Taxpayers will now be able to see their application's current status and progress through various approval stages on the GST portal. Users need to log in using their transaction reference number of TRN, and they will be able to see the steps completed in green and pending stages in red. 

2. Under QRMP scheme, form GSTR3A will be issued for non-filing of GSTR3B returns

Taxpayers opting for the Quarterly Return Filing and Monthly Payment scheme will be sent a system-generated notice through form GSTR3A in the event of delayed filing of GSTR3B every quarter. 

3. Filing of GSTR-9A to be discontinued from FY 2019-20

Taxpayers who have opted for the GST Composition Scheme were filing their annual returns using form GSTR9A. However, starting FY2019-20, this facility will not be available. Additionally, taxpayers will not be able to view or save the data in form GSTR9A from FY2019-20. 

4. Taxpayers under GST Composition Scheme can file Nil stock using GST ITC03

Registered taxpayers who are opting for the Composition Scheme under the Goods and Services Tax are required to file details of stock using Form GST ITC 03 and only then pay tax on stock. As per the new functionality, taxpayers can use GST ITC 03 to file NIL returns. 

5. ISD taxpayers can enter canceled supplier invoice details in GSTR6

Input service distributors will be able to enter details of invoices, debit notes, and credit notes that the supplier in form GSTR6 has canceled. 

6. 35% Challan in QRMP Scheme in Form GST PMT-06 

Two options, named Fixed Sum Method and the Self-Assessment Method, are now available to taxpayers who have opted for the Quarterly Returns and Monthly Payment of Tax Scheme. Under the fixed sum method, the GST portal will generate a pre-filled challenge using Form GST PMT 06 based on the taxpayer's records. Under the self-assessment method, the tax due on actual supplies can be paid after deducting from available ITC. 

7. Auto-populated data in GSTR3B will be editable in some fields. 

Taxpayers will be able to edit specific fields in GSTR3B, which are already auto-populated in cases where the taxpayer decreases the liability or increases availing of an input tax credit up to a particular amount. If the amount edited goes beyond the prescribed threshold of 5%, the user will receive a system-generated warning message. Similarly, if a taxpayer decreases the reverse charge tax liability in table 3.1(d) and the ITC reversal in Form GSTR3B, they will see a warning message. 

8. Status of refund can be seen in the pre-login section of GST portal 

Taxpayers can now navigate to 

Services > Track Application Status > Select the Refund option > Enter ARN 

They can use this mechanism to track the status of their refund application without actually logging into the GST portal. 

9. Taxpayers can withdraw refund application using GST RFD 01W

Previously, there was no option for withdrawing an application for a tax refund, but the same has now been made available in FORM GST RFD 01W. If the taxpayer has made any errors while applying for a refund, they can explain the same and withdraw their application. A refund processing officer will issue an acknowledgment using Form GST RFD-02 or a deficiency memo using Form GST RFD-03.

10. Taxpayers having TRN can manually enter bank account details using Form GST RFD 01.

Until now, taxpayers with only a transaction reference number could not apply for a refund as there was no facility for them to enter bank account details. However, such taxpayers can now manually enter bank account details using form GST RFD 01. 

11. Taxpayers can select two or more reasons for voluntary payment using GST DRC 03

A drop-down list has been included in Form GST DRC-03 for taxpayers making voluntary payments. This list includes reasons like Liability Mismatch – GSTR-1 to GSTR-3B and ITC Mismatch – GSTR-2A/2B to GSTR-3B.

12. Form GST DRC-01 to be auto-generated

As per Rule 142(1) of the CGST/SGST Rules, the form GST DRC-01 should have a summary that should be given to the taxpayer along with a notice issued by tax authorities. The GST portal has enabled auto-generation of form GST DRC 01, and the same is now available to the taxpayer under the Additional Notices & Orders sub-menu. 

13. Two weeks given to edit applications for advance ruling appeals

Applicants looking to approach the Authority for Advance Ruling will now be able to save and edit their applications to apply and appeal for advanced ruling for two weeks. After the two weeks are up and the taxpayer has not submitted the appeal application, the GST portal will automatically purge that application. 

14. Taxpayers will be able to search for additional information using the search facility.

Using the Search Taxpayer functionality, taxpayers can now view additional taxpayer details like Aadhaar authentication, eKYC verification, compliance rating, GSTIN status, annual turnover of the taxpayer, and gross taxable income of the taxpayer.