1. New Return (Trial)
- Online Preparation of Annexure of supplies (GST ANX-1) and Annexure of Inward Supplies (GST ANX-2) & changes in offline utility
- Supplier taxpayers can now fill in details of tables 3A (Business-to-Consumer (B2C) details), table 3B (Business-to- Business (B2B) details) & table 3H (Details of Supplies attracting Reverse Charge) in their Form GST ANX 1, online, on the GST Portal. On saving these details by Supplier Taxpayer records of Form GST ANX-1 will automatically flow to GST ANX 2 of the recipient taxpayer.
- Table 3A of GST ANX-2 of the Recipient Taxpayer will thus get auto-populated. The Recipient Taxpayer can now take „Action‟ (Accept / Reject / Pending) on Form GST ANX-2, online and save it.
- New features has been made available in the Offline Tool as given below:
- On import of excel file in offline tool to prepare GST ANX- 1, the error file containing erroneous records, if any, will be generated. These records can be exported into an excel file for rectification and after rectification the excel file can be re-imported into offline tool.
- Records „Mark for Delete‟ in GST ANX-1 using offline tool, cannow be uploaded on GST Portal using JSON file by supplier taxpayer, to delete such records.
- The offline tool will now throw error if HSN code is wrongly entered or is non-existent.
- GST ANX 2 & Matching Tool: Facility to „Refine Matching Result‟, using tolerance limit and approximation logic, is now made available in offline tool. Now taxpayers can select limits, using which they can match the records, while matching purchase register details with GST ANX 2 (downloaded from GST Portal).
- For more details on New Return Offline Tool (Trial) click the link- https://dashret.gst.gov.in/dashret/trial
2. Opting for Composition scheme, by taxpayers dealing with services (Form GST CMP 02)
- Option for composition scheme by taxpayers dealing with services, in Form GST CMP -02, has been made available on the GST Portal.
- Taxpayer can selectcategoryas specified in the form& multiple options can be selected.
- Taxpayers who have filed Form GSTR-1/GSTR-3B for April/May/June 2019 cannot opt for this now.
- Taxpayers coming under this scheme can file return Form CMP-08 only.
3. TDS/TCS Deductors& Temp Registrants- Adding of Bank Account details by TDS/TCS Deductors & Temp Registrants
- TDS/TCS Deductors & Temp Registrants can now add bank account details by a non-core amendment in their registration application to file for refund.
4. Miscellaneous- Addition of Legal Name on Search of a taxpayer
- In the “Search Taxpayer functionality” available on GST Portal, Trade Name of the taxpayer will also be now made available as part of taxpayer profile.
- Home> Search Taxpayer> Search by GSTIN/UIN
5. Online processing of refund applications and single authority disbursement
- Refund amount shall be disbursed by accredited bank of CBIC through the Public Financial Management System (PFMS) after bank account validation.
- Form GST RFD-01 – Application for Refund (Rule 89(1) of the CGST Rule, 2017); Form GST RFD-02 - Sending Acknowledgement (Rule 90(1), 90(2) & 95(2)); Form GST RFD-03 - Raising Deficiency Memo (Rule 90(3))
- Form GST RFD-04 - Issuing Provisional Refund Order (Rule 91(2)); Form GST RFD-06 - Issuing Final Refund Order (Rule 92(1), 92(3), 92(4), 92(5) & 96(7)); Form GST RFD-05 - Generating Payment Order (Rule 91(3), 92(4), 92(5) & 94)
- Form GST RFD-07B - Withholding Refund (Rule 92(2) & 96(6))
- Form GST RFD-08 - Sending Show Cause Notices by tax official (Rule 92(3))
- Form GST RFD-09 - Reply to Show cause notice by taxpayer (Rule 92(3))
- Form GST PMT 03 - For re-credit of inadmissible ITC (Rule 86(4) & 87(11))
- Online refund processing functionality has been deployed. The taxpayers can file refund application (in Form GST RFD 01) and the tax officers can process the refund application, online.
- Form GST RFD-05 - Generating Payment Order (Rule 91(3), 92(4), 92(5) & 94)After processing the refund application the tax officials will issue payment order online and the amount will be refunded/ credited to taxpayer‟s account, as provided by them in their refund application.
- In case validation of bank account number given by the taxpayer fails, intimation will be sent to taxpayer about the same and the taxpayer will be required to correct bank account details, so that refund amount can be credited to their bank account.
- In the new system, after processing is completed by the tax officer, the sanctioned amount will get credited to the bank account of the Taxpayer through the accredited bank of Government and through the PFMS System.
- All communications between the taxpayers and the tax officers will be online. Taxpayers can view the various stages of processing of their refund application and can give replies to notice, if any, online on the GST Portal now. They will also be given information via SMS and Email, at important stages of processing of their refund application.
- All refund applications filed in RF0D1A form and before 25th September, 2019 will be processed manually and disbursed as done under the previous refund process.