GST Portal Features New | GST Registration and Returns

GST Portal latest features with respect to GST Registration and GST Return filings brings many considerable change which a taxpayer must know. Here are the changes:

GST Portal Features on New GST Registrations

GST Portal

1. Assignment of new applications of registration, in certain cases, with same PAN and in same State/ UT

GST Portal Features New enables, new registration applications of the applicants, whose previous application for registration were either rejected by the Tax Officer or cancelled. Now it will now be assigned to the respective authority of the State or Centre (who had earlier rejected the same). Whenever these applicants/ taxpayers apply for registration under the same PAN and within the same State/ UT.

2. Aadhaar Authentication

Persons/ applicants applying for new registration in GST, through MCA portal in SPICe -AGILE Form, can now opt for Aadhaar Authentication (while applying for registration). The field for entering Aadhaar number has been disabled for taxpayers in the following scenarios:

  • While adding Authorised Signatory/Authorised Representative through NonCore amendment of registration.
  • While adding Promoter/ Partner through Core amendment of registration.
  • Applicants/taxpayers adding details of Authorised Representative in New Registration Application.

3. Selection of Core Business Activity

The existing taxpayers have been provided with functionality on the GST portal to select their core business activity. They can select one of the following categories as their core business activity, based on their turnover:
• Manufacturer
• Wholesaler/Distributors/ Retailers
• Service Providers and others

GST Returns

1. RESET button enabled on GST Portal for Form GSTR-1/ IFF (Invoice Furnishing Facility)

Normal taxpayers, irrespective of their filing profile (of quarterly or monthly), have now been provided with a RESET button on the GST Portal, in Form GSTR-1/IFF. This will enable them to delete the entire saved data, for the specific return period, but not yet submitted or filed their Form GSTR-1/IFF.

2. Reporting and paying interest & other amounts, in Form GSTR-5A by OIDAR registrants

A person registered as OIDAR can now declare interest and any other liabilities in Table 6 – Interest or any other amount of their Form GSTR 5A and discharge it through Electronic Cash Ledger.

3. Download of Table 5 data, after filing, enabled for Form GST ITC-04

Registered manufacturers who are required to file quarterly Form GST ITC-04 (to furnish details of inputs or capital goods, sent to a job worker without payment of tax), can now download the data of Table 5 of Form GST ITC-04 (on the GST Portal), after filing the Form, when there is change in the state code, due to merger or creation of a State/ UT. This is to download data, when there is change in State/ UT code, before the goods are received back.

Also Read: 54,000 Crores Recovered From Vivad Se Vishwas Scheme

Supreme Court: “The Parliament Had Intended The GST To Be A Citizen-Friendly Tax Structure”

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