Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. The functionalities pertaining to GST Returns and Refund as made available to taxpayers during July, 2021 are given below for the benefit of the readers.
GST Registration
Download of Form GSTR-4A in excel for the composition taxpayers
• Form GSTR-4A is an auto-drafted statement generated for Taxpayers opting for Composition levy, containing details reported by their registered suppliers (in their Form GSTR-1/ GSTR-5) and by their TDS deductors (in their Form GSTR-7).
• A facility to download the details of Form GSTR-4A, in an Excel file, has now been made available to such taxpayers. This Excel file would contain consolidated summary of the supplies at GSTIN level, for the complete financial year, which are required to be reported in Annual Return, filed by them in Form GSTR-4.
Nil filing of Form GSTR-1 (Quarterly) through SMS, by taxpayers under QRMP Scheme
Nil filing of Form GSTR-1 (Qtrly) through SMS has been enabled for taxpayers under QRMP Scheme. They can now file it by sending a message in specified format to 14409. The format of the message is
< NIL > space < Return Type (R1) > space< GSTIN > space < Return Period (mmyyyy) >.
Example: NIL R1 07XXXXX1234H8Z6 062020 (where return period must be last month of the quarter)
• However, NIL filing through SMS can’t be done in following scenarios:
• If IFF for Month 1 or 2 of a quarter is in Submitted stage, but not Filed.
• If invoices are Saved in IFF for Month 1 or 2 of a quarter, which was not submitted or filed by due date.
Filing of Form GSTR-1 by the taxpayers under QRMP Scheme on cancellation of registration
In case registration of a taxpayer under QRMP Scheme is cancelled, with effective date of cancellation being any date after 1st day of Month 1 of a quarter, they would be required to file Form GSTR-1 for the complete quarter, as the last applicable return.
• Example: if the taxpayer’s registration is cancelled w.e.f. 1st of April, they are not required to file Form GSTR-1 for Apr-June quarter and Form GSTR-1 for Jan-Mar Quarter will become the last applicable return.
• However, if the registration is cancelled on a later date during the quarter, the taxpayer would be required to file Form GSTR-1 for Apr-June quarter. In such a case the facility for filing the form will open on 1st of month following the month with cancellation date i.e. if cancellation has taken place on 20th May, Form GSTR-1 for Quarter Apr-June can be filed anytime on or after 1st of June.
Auto population of GSTR-3B liability from IFF and Form GSTR 1 for taxpayers under QRMP Scheme
• A taxpayer under QRMP Scheme can declare their liability through optional IFF for Month 1 and Month 2 of a quarter & Form GSTR-1 for Month 3 of that quarter.
• Declaration of liability in these forms would now be auto-populated in their Form GSTR-3B (Quarterly) for that quarter, based on their filed Form GSTR-1 and IFF.
• These fields are editable and in case their values are revised upwards or downwards, the edited field(s) would be highlighted in red colour and a warning message will be displayed to the taxpayer. However, the system would not prevent taxpayer from filing of Form GSTR-3B with edited values.
Reduction in the late fee payable, for delay in filing of Form GSTR-7, implemented on GST Portal
• Earlier late fee amounting to Rs. 200/- per day was payable, subject to a maximum amount of Rs. 10,000/-, in case of filing the return Form GSTR-7, after due date.
• Now the late fee payable per day has been reduced on the GST Portal to Rs 50/- and maximum late fee is capped at Rs 2,000/-, in case of delay in filing of Form GSTR-7, as per the changes in the Act.
• These changes in late fee amount would be applicable for returns for the tax period of June, 2021, onwards.
GST Refunds
Seeking adjournment of dates in a SCN proceedings and submitting undertaking for not filing of appeal against order of rejection
• Taxpayers have now been provided with a facility on the GST Portal, to request for extending the due date for filing of reply or for adjourning the personal hearing, after a SCN has been issued by the tax officer in a refund case and date of personal hearing has been fixed. To access the same, they can navigate to Services > User Services > My Applications > Case Detail >
Notice/Acknowledgement tab-GST RFD-08.
• Taxpayers have also been provided with a facility on the portal, to submit an undertaking that they shall not appeal against the order passed by Tax Officer, in Form GST RFD-06, rejecting the refund amount claimed, either partly or fully. For this they can navigate to Services > User Services > My Applications > Case Details > Orders tab-GST RFD-06.
Also Read: New Functionalities in regard to GST Registration made available on GST Portal in July, 2021
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TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.
