The Goods and Service Tax Network has introduced new functionalities on the GST Portal during October-December 2020 for taxpayers. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund, other miscellaneous topics. Various webinars are also conducted during the period for the benefit of the stakeholders.
The Changes brought under the regulation module includes that the taxpayers applying for a new registration and opting for Aadhaar Authentication, the authentication would now be required to be done only for one Primary Authorized Signatory and one Promoter/Partner, (instead of all Authorized Signatories and Partners/Promoters, hitherto).
If Taxpayer has not opted for Aadhaar Authentication while
applying for a new registration and if a SCN is raised by Tax-officer, on
Aadhaar Authentication tab, taxpayer will be able to upload E-KYC documents
while filing clarification. This upload of E-KYC documents can also be done by
the Tax Official (on behalf of the taxpayer) doing site verification.
A person registered as a GST Practitioner can now file an
application for cancellation of their Registration, in Form GST PCT-06 (&
the Tax Officials would also be able to pass an order on this application in
Form GST PCT-07).
The GSTN has now introduced auto-populated Form GSTR-3B in PDF format, for the benefit of the taxpayers. This facility is made available in Form GSTR 3B dashboard from October 2020 tax period onwards.
Further the taxpayers can view on their dashboard their Annual Aggregate Turnover (AATO), based on all the Form GSTR 3B/GSTR-4/CMP-08 Statements filed, for all the GSTINs of the related PAN of the taxpayer and a maximum of 5 Financial Years Turnover will be shown on the taxpayer’s dashboard.
A facility of ‘Communication Between Taxpayers’ has been provided on the GST Portal, for sending a notification by recipient (or supplier) taxpayers to their supplier (or recipient) taxpayers, regarding missing documents or any shortcomings in the documents or any other issue related to it.
