Various new functionalities have been provided in regard to GST Registration to the tax payers on the GST Portal, during the month of July, 2021.
For ready reference of our readers such functionalities are given below:
Facility for taxpayers/ persons to submit a complaint, in case of misuse of their PAN, for getting a registration in GST
• The taxpayers/ persons can enter their PAN in Search by PAN functionality on GST Portal and check all the registrations available/ taken in GST, linked to their PAN.
• In case of a Registration obtained against their PAN, without their consent/ knowledge, they can now submit an online complaint, by selecting those GSTINs and submitting it on the GST Portal, after verification of their mobile number and email id.
• Multiple GSTINs can be selected at a time and different ARNs will be generated for each such GSTIN.
• On successful logging of complaint, a complaint ID (ARN) will be generated and will be sent to jurisdictional officer for further action.
• The complainant can track the status of complaint on GST portal using Track Application Status functionality.
• Click link for details: https://www.gst.gov.in/newsandupdates/read/485
Restricting taxpayers to opt for Composition Scheme, through Form CMP-02 and Form GST REG-01, based on their AATO & sending an alert on crossing the threshold limit
Applicant Taxpayer will be blocked from applying for Composition Scheme for a PAN, using new registration application (REG-01), if the threshold of the said PAN based ‘Aggregate Annual Turnover’, computed for the already registered GSTINs (with same PAN) for the previous financial year is above the threshold limit.
• This restriction will also be applicable to the taxpayers, at the time of filing of Form GST CMP-02, to opt in for composition scheme, at the beginning of any financial year.
• As and when the threshold for composition scheme is exceeded (as per the specified quantum of Rs 1.5 Crore/ 75 Lakh, as notified for the respective States/UTs) for a taxpayer, alerts would be send to them, for information and necessary action at their end. Thereafter the Taxpayer can apply to opt out of Composition Scheme.
Note: PAN based annual aggregate turnover are computed on the basis of the turnover declared in Form GST CMP-08 and return filed in Form GSTR-3B, by the Composition or Normal Taxpayers in their immediately preceding financial year and also for the current financial year.
Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21
In view of the spread of pandemic COVID-19 across many parts of India, vide Notification No 14/2021-CT, dated 1st May, 2021, read with vide Notification No 24/2021-CT, dated 1st June, 2021, the Government had extended the date for filing of various applications falling during the period from the 15th April, 2021 to 29th June, 2021, till 30th June, 2021.
• In addition to this, timeline for filing of Application for Revocation of Cancellation of Registration, which were due on 15th of April 2021, had also been extended till 30th June 2021 on the GST Portal.
• Accordingly, these extensions have now ceased to be effective w.e.f. 1st July, 2021, and timelines for filing of application for revocation of cancellation is now changed to 90 days (as was earlier) on the GST Portal, from date of Order of Cancellation of Registration in Form GST REG-19.
Source: GST Portal
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