New Functionalities made available for Taxpayers on GST Portal (January 2021): GSTN

• In terms of Notification, No 94/2020-CT, dated 22nd December 2020, all applications for fresh registration will get deemed approved in 7 working days, instead of 3 working days (as was earlier) if no action is taken by the Tax Official during this period.

• In case Aadhaar authentication fails or a person applying for fresh registration has selected “No” for Aadhaar authentication, the application will get deemed approved after 30 calendar days, instead of 21 calendar days, if no action is taken by Tax Official during this period.

• The information related to the expiry of the validity period would be made available to Tax Officials, in case it is not extended by the tax-payer, after its expiry. The GST system would prompt tax officers for action in such cases.

• The taxpayer can now interchange their status as SEZ unit or SEZ developer, through an application of Core amendment of registration.

• Similar facility i.e. to upload documents on GST Portal, has also been provided to entities registered as UIN while filing an application for Core Amendment of registration or filing clarification (on the query of the tax official).

• The existing registered taxpayer, after login at GST portal will be shown a popup with the Question “Would you like to authenticate Aadhaar of the Partner/Promotor and Primary Authorized Signatory “with the two options “Yes, navigate to My Profile” and “Remind me later”.

• If the taxpayer clicks on Remind me later option, the user will be able to navigate anywhere on the GST portal.

• If the taxpayer clicks on “Yes, Navigate to My Profile”, the system will navigate to My Profile, where a new tab “Aadhaar Authentication status” has been inserted which shows the Aadhaar Authentication status of the Primary Authorized Signatory and that of promoters/partners. The taxpayer has been provided a functionality here to generate the link for Aadhaar Authentication and complete the process.

• On the My Profile page, in addition, to Send Aadhar Authentication Link, the Upload e-KYC Documents option would also be displayed to taxpayers using which they can upload the e-KYC documents on Portal.

• Following documents can be uploaded at the taxpayer end for the same:

• Passport

• EPIC (Voter ID Card)

• KYC Form

• Certificate issued by Competent Authority

• Others

• Note: In this case, the process of e-KYC authentication would be subject to the approval of uploaded e-KYC documents by the Tax Official.

• Aadhaar Authentication is not required for the following category of registered taxpayers:

• Government Departments

• Public Sector Undertaking

• Local Authority

• Statutory Body

• Earlier, reporting of GSTINs of OIDAR registrants was not allowed in Form GSTR-7, for reporting of tax deduction made by the Deductor. The same has now been enabled on the GST Portal. The TDS deducted will be credited to the cash ledger of the OIDAR supplier on acceptance.

• Section 46 of the GST Act provides for the issue of notice to return defaulter. The said notice to return defaulters in Form GSTR-3A has been issued through System for the defaulters of GSTR-3B return for the tax period of November 2020.

• If the defaulters fail to file returns within fifteen days of the issue of the said notice, the list of defaulters shall be made available on the dashboard of tax authorities in the Assessment / Adjudication module for framing assessment under section 62.”

• The IFF is a facility similar to Form GSTR-1, and it allows the filing of details of B2B invoices in following tables only:

a) 4A, 4B, 4C, 6B, 6C – B2B Invoices

b) 9B – Credit / Debit Notes (Registered) – CDNR

c) 9A – Amended B2B Invoice – B2BA

d) 9C – Amended Credit/ Debit Notes (Registered) – CDNRA

• The option to upload details in IFF can be availed till the 13th of the subsequent month. Any invoices remaining to be furnished can be filed using the IFF in the subsequent month IFF or in the quarterly Form GSTR-1. For e.g. for Apr-June qtr., B2B invoices for the month of April (M1) can be filed in IFF by a taxpayer till 13th May. Any IFF which is not filed till the due date of the 13th of the subsequent month will expire.

• To file the IFF form for M1 and M2 of the month, log in to GST Portal and navigate to Returns > Services > Returns Dashboard > File Returns, and then

o Select the Financial Year & Return Filing Period (M1/M2 of a quarter) and click on the SEARCH button to file the IFF forms for M1 or M2 month.

a) Records uploaded in IFF by the Supplier will reflect in Form GSTR-2A/2B of the Recipient. 4A, 4B, 4C, 6B, 6C – B2B Invoices

b) Supplier Taxpayers can also upload details in their IFF, through JSON file, generated using Returns Offline Tool. 9A – Amended B2B Invoice – B2BA

c) Records filed in IFF need not be filed again in Form GSTR-1 of that quarter.

d) Only the details saved in IFF can be deleted/edited using the RESET button. Once submitted or filed, these details can’t be deleted.

• If such taxpayer chooses a period other than Quarterly while filing a refund application, they will be shown an error message and will not be allowed to proceed with the filing of Refund application on the GST Portal

• This functionality has now been deployed on the GST Portal, to file an online appeal against the refund order, with the respective Appellate Authority.