The article explains about the new functionalities made available for the taxpayers on the GST Portal (March, 2022) which include creation of link for Manipur, improvements made in search taxpayer functionality, mandatory Aadhaar authentication/Aadhaar for Form GST REG-21 Enrollment IDs are related to the form. GST CMP-02, Changes made on Portal for Composition Taxpayers engaged in supply of Hotel and Restaurant Services, Integration of MMI (Map My India) in Address field for registration applications, in Table 4(A) of Form GSTR-3B Displaying changes, payment liability ratio and its calculation and providing Form GST DRC-03 link etc.

Table of Contents

1. Homepage Portal

serial number. form/functionality Functionality made available to taxpayers
1 Link building to Manipur The State Tax website link given at the footer of the home page of the GST Portal has been updated with the updated hyperlink for the State of Manipur.
2 Enhancements made to Search Taxpayer functionality The Search Taxpayer link on the home page of the GST Portal has been provided with an additional help link “Find Temporary ID” to find the taxpayers assigned with the provisional ID. identity.

2. Registration

serial number. form/functionality Functionality made available to taxpayers
1 Form GST REG-21. Mandatory for Aadhaar Authentication/Aadhaar Enrollment ID Taxpayers registered as TCS will now be able to file an application for cancellation of registration in Form GST REG-21 only if they have successfully obtained Aadhaar authentication or if they have enrolled for Aadhaar as part of their e-KYC verification. Submit ID.
2 Enabling Form GST CMP-02 on Portal Application for opt-in composition scheme for the financial year 2022-23 is made available on the GST portal. Eligible registered taxpayers, who wish to opt-in for Composition Scheme for the financial year 2022-2023, can apply for Form GST CMP-02, by 31st March, 2022, by navigating to the GST Common Portal after login to Services > Registration can do. > Application for opting for Composition Levy > Filling up of Form GST CMP-02
3 Changes made on the portal for composition taxpayers engaged in the supply of hotel and restaurant services Ordinary taxpayers whose aggregate turnover does not exceed Rs. 1.5 Crore in the previous financial year, who do not want to avail ITC facility / Total turnover of Rs. 75 lakh in the previous financial year and registered / supplying services and / or mixed supplies in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand with a total turnover of Rs. 50 lakh can opt for the composition scheme.

Taxpayers engaged in the supply of restaurant services were being prevented from filing their quarterly statements in Form CMP-08 if their AATO was more than Rs 50 lakh, even though they were eligible for composition levy for AATO up to Rs 1.5 crore be. This issue has now been resolved.
4 Integration of MMI (Map My India) in address field for registration applications The geo coded addresses given by Map My India (MMI) have been integrated with the GST system for existing general taxpayers and persons applying for registration as general taxpayer in Form GST REG-01. This facility is also enabled for normal taxpayers, when they apply for basic/non-original amendment in their registration details involving change of address.

For such applications, the fields related to the address are now geo coded, and while entering the details applicants receive an auto suggestion for the address based on the key-in input, which they can select. In addition, Map Tiles have also been integrated with the applicators’ user interface along with drag and drop feature for address pinheads.

3. Returns

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1 Changes in Table 4(A) of Form GSTR-3B As per Notification No. 40/2021-Central Tax dated 29th December, 2021, no input tax credit will be taken by the registered person.

In respect of invoices or debit notes whose details have not been furnished in GSTR-1. Therefore, taxpayers are allowed to avail only that ITC which is available in GSTR-2B which is auto-populated in Table 4 of GSTR-3B.

Accordingly, the system-based verification on the extent of additional ITC that can be availed by the taxpayer has been reduced to 0% from the earlier 5%. The system will now give a warning message if a taxpayer increases the auto-populated ITC in Table 4A (ITC Available). However, as of now, the taxpayer will be allowed to go ahead and file the return with the edited values.
2 Displaying Payment Liability Ratio and its calculation and providing Form GST DRC-03 link The system computed liability is auto-populated in GSTR-3B based on the values ​​reported in Form GSTR-1/IFF. Further, the liability on account of inward supplies attracting reverse charge is auto-populated from Form GSTR-2B.

A functionality has been implemented to display the liability payout ratio and its calculation details to the taxpayer. This ratio of the auto-populated liability and the liability actually paid by the taxpayer will indicate the compliance behavior of the taxpayer. A linkage is also provided for Form GST DRC-03 for taxpayers to make any liability payments.
3 Facility to submit consent for availing loan by MSME taxpayers A link has been provided in the File Return page under the returns dashboard of the portal where MSME taxpayers can give their consent for availing Mudra loans up to Rs 10 lakh or MSME loans up to Rs 5 crore.
4 Changes implemented in Form GSTR-5 A new Proceed to File button has been provided and the submit button has been removed in Form GSTR-5 which is filed by non-resident taxpayers. In addition, the table to report inward supplies attracting reverse charge is also provided in Form GSTR-5.
5 Offline utility for TDS/TCS credit received An Excel based TDS and TCS credit receiving offline utility has been made available for download on the portal. This utility will help the taxpayer to prepare the TDS and TCS credited return in offline mode.
6 Changes made to the “QUERY ICEGATE” functionality If a taxpayer receives BoE details from the ICEGATE portal, before these records are shared by ICEGATE with the GST portal, he gets an error message “Records already processed”.

To help mitigate these error messages, a validation has been introduced that prevents taxpayers from triggering a “QUERY ICEGATE” for BoE records where the BoE date/reference date is T-4 (where T is the current date) ) is less than.

4. Refund

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1 Updating message in track application status Status message “PMT03 Undertaking has been submitted. Please wait for the issuance of PMT-03 by the tax authority, if applicable, to re-credit the amount in the Credit/Cash Ledger” is now displayed to the taxpayers while tracking their refund application if the PMT-03 undertaking The status of the same is registered successfully and is pending processing by the tax officer.