Latest 11 GST Changes in utilities/forms

Drop Proceedings for Taxpayers Stopped After SCN Issuance in GST REG-17 Form

If a taxpayer does not submit six or more consecutive monthly returns/quarterly returns (QRMP) for two tax periods in Form GSTR 3B, they are suspended from the portal and receive a system-generated notice of cancellation in Form GST REG-17 for the returns that still need to be submitted up to the tax period ending in October 2022 for monthly returns and up to the quarter ending in September 2022 for QRMP. The system will repeat this procedure on occasion.

The system immediately terminates the cancellation procedures against such suspended taxpayers if they submit all outstanding returns and statements.
After filing all pending returns/statements, suspended taxpayers can commence the process of dropping proceedings themselves by selecting the “Initiate Drop Proceeding” option by browsing Notices/Order after login in on their dashboard, if necessary.

Generated GST RFD-01 Form for a Delayed Refund of IGST-paid Commodities’ Exports

In context to Notification 14/2022 dated 05.07.2022, the refund on the basis of the goods exported with the IGST payment would be retained via customs and is needed to function via GST officers. For executing the same provisions the GST system shall generate Form GST RFD 01 towards the subject of the retained refund claims.

This form GST RFD-01 is made available on the portal to the jurisdictional tax officer for processing, and a notification is sent to the assessee.

Label Translation in Form GST RFD 01 Statement 1 for account Refund on Inverted Tax Structure ITC

In context to the Notification 14/2022 on 05.07.2022 the column “Tax payable on the such inverted rated supply of goods and services” has been replaced with “Tax payable on the such inverted rated supply of goods and services *(Net ITC/ITC taken on inputs and input services)” in statement 1 of Form GST RFD-01 furnished for a refund on the basis of Input tax credit collected because of Inverted Tax Structure.

Removing Validation Form GST CMP 08 and GSTR 4 Filing

On the basis of the excess tax payment, the composition assessees were before prevented to apply for the refund for the cases in which they would have defaulted in filing the statement in Form GST CMP-08 or the return in Form GSTR-4. The validation would have been eliminated.

Recalculate the Interest of GSTR-3B with a Click in Table 5.1

A re-compute interest button is given in table 5.1 of Form GSTR-3B which would make the assessee again calculate the interest for the case they think that there would be any mismatch in the system-calculated interest. On tapping the button of RE-COMPUTE INTEREST, the interest, and the update of the system generated Form GSTR-3B PDF.

Adding Validation to Table-12 of GSTR-1 by 4-Digit HSN

In table 12 of Form GSTR-1, a validation would have been executed in which the assessees with AATO up to Rs 5 cr would need to be inserted min 4 HSN digits. on entering less than 4 digits, a prompt with a warning message appears.

Filing & Furnishing GSTR-1 Before GSTR-3B Sequentially

Filing of Form GSTR1 would incur sequential wef October 2022 tax periods. The system does not permit filing Form GSTR-1 until GSTR-1 towards the former return duration is furnished. For both monthly and quarterly filers, the same is applicable.

On the portal, filing of Form GSTR-1 prior to the filing of Form GSTR-3B for the specific tax duration would be compulsory from October 2022. For both monthly and quarterly filers, the same is applicable.

Form GSTR-2B Duplicate Entries Validation

A choice is furnished to the assessee to pull BoE information in Form GSTR-2B from September 2021 for the case when the same was not being populated automatically via ICEGATE through the Fetch bill of entry.

There are some cases where the BoE information would get populated twice in the assessee’s Form GSTR-2B in the absence of the check inside the system.
On the portal, execution of validation would be performed to assuring that the information of BoE does not populate twice in Form GSTR-2B.

Validation of Composition Assessees’ Turnover Limits

An implementation of the validation would be performed on the portal, the assessee holding an aggregate turnover exceeding Rs.1.5 crore for goods and/or Rs.50 lacs for goods and services would be unable to furnish the quarterly statement in Form CMP-08 and annual return in Form GSTR-4, wef FY 2021-22. On the dashboard of the assessees, an alert message would get prompted for the same cases.

Enforcement Module Modifications

To the assessees, a utility is been furnished to furnish the request towards the subject of the Adjournment during answering to the notice to the Summon in the Enforcement cases. Post login the assessees could direct Services > User Services > View Additional Notices and orders > click here (hyperlinked) > Notices folder > select Reply for Notice to Summon.

Applications for Advance Rulings Filed by Unregistered Individuals

A new operation would be made on the portal to permit the unregistered individuals for filing the advance ruling on the GST portal. The users could submit the advance ruling application by making a temp ID on the GST portal.

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