The Goods and Service Tax Network(GSTN) on 4th January 2022 has deployed module vise new functionalities on the GST Portal for taxpayers. 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.
The new functionalities made available for Taxpayers on GST Portal in January, 2022 are as follows:
- Normal taxpayers will now not be able to file Revocation application in Form REG-21 if they have not got their Aadhaar authentication done/e-KYC verified with Aadhaar enrolment ID.
2. Existing taxpayers as well as persons/entities applying for new registration, are now mandatorily required to provide Aadhaar enrolment ID no. for e-KYC verification.
3. The taxpayers can file an application for revocation of cancellation of registration done by the Tax Official suo moto, within 30 calendar days from the date on which Cancellation Order was passed
4. To help taxpayers search for HSN Code for Goods or Services, the Search HSN facility has now been enhanced where the taxpayer can search the HSN code and the applicable Technical description through common parlance / trade description of the goods/ services as they are known in the Trade. It helps the taxpayers to search HSN Code by providing description or even a part of the description. This facility is available at both pre-login and post-login
5. Several messages displayed to the taxpayer in the “Track Application Status” utility for Refund applications have been modified. The important changes are summarized below:
• For NIL refund filers, the new message reads “No Further processing is required since as it is NIL refund application”.
• Once taxpayer has updated bank account details, the Update Bank account button is disabled. If the user tries to click on update bank account again, he/she receives an error message, “The bank account has already been updated by you. Kindly wait till it is validated”.
• Now, under basic details, the tax period is also shown in pre-login (after Category row), depending on category of refund.
• Under basic details, the GSTIN will also be displayed in both pre and post login (just before ARN).
• The transmission date on track page will now show along with timestamp, both in pre login and post login
