March 21, 2023

11 Changes in GST Utilities/Forms on GST Portal

There have been several changes made to the Goods and Services Tax (GST) utilities and forms on the GST portal from time to time. Some of the notable changes made in recent times are:

1. Addition of the "Communication Reference" field in GSTR-1 and GSTR-3B forms to mention the ARN or the DRN of the communication received from the tax officer.

2. In the GSTR-3B form, a new table 3AD has been introduced to enable taxpayers to claim the input tax credit (ITC) on the import of goods in case the importer or the Custom's authorities have not furnished the details in the ICEGATE system.

3. In GSTR-4 form for Composition Taxpayers, the column for reporting export details has been removed as the export of goods or services is not permitted for composition taxpayers.

4. In the GSTR-8 form for e-commerce operators, the details of supplies made by the operator on behalf of the taxpayer through e-commerce platform will be auto-populated based on the details furnished by the supplier.

5. A new field has been added in GSTR-9 form for reporting the supplies made to SEZ units or developers without payment of tax.

6. In the GSTR-9C form for annual audit, the details of Input Tax Credit availed on expenses of more than Rs. 10,000 are required to be separately reported.

7. In the GST CMP-02 form, the field to enter the option for availing ITC on the inward supply of goods or services or both has been made mandatory.

8. In the GST PMT-06 form for challan correction, the rectification of challans with "validation against central registry" status has been enabled.

9. In the GST ITC-01 form, the option to claim ITC on inputs held in stock as on the date of obtaining registration has been enabled.

10. In the GST ANX-1 and ANX-2 forms for new returns, a new feature has been introduced to generate the ANX-2 for a selected period from the details reported in the ANX-1 of the same period.

11. The offline utility for filing GSTR-1, GSTR-3B, and IFF (for QRMP scheme) has been updated to include the changes made in the online portal.

Removing the validation of return filing of Form GST CMP 08 and Form GSTR 4.

The government has recently made changes to the GST utilities/forms on the GST portal, and one of the changes is the removal of the validation of return filing of Form GST CMP 08 and Form GSTR 4.

Earlier, taxpayers were required to file Form GST CMP 08 and Form GSTR 4 before filing their annual returns, such as GSTR-9 and GSTR-9C. However, now the validation of return filing of Form GST CMP 08 and Form GSTR 4 has been removed, which means that taxpayers can file their annual returns without filing CMP 08 and GSTR 4.

It is important to note that the removal of validation of return filing of CMP 08 and GSTR 4 does not mean that taxpayers are not required to file these returns. Taxpayers who are registered under the GST composition scheme or are making supplies through e-commerce operators are required to file CMP 08 and GSTR 4, respectively. The removal of validation only means that the filing of CMP 08 and GSTR 4 will not be a pre-condition for filing annual returns.

Re-compute Interest button in Table 5.1 of Form GSTR-3B

The "Re-compute Interest" button in Table 5.1 of Form GSTR-3B is a feature that allows taxpayers to self-calculate the interest payable for late payment of tax liability. The interest amount is calculated based on the date of filing of Form GSTR-3B and the amount of tax liability unpaid or paid after the due date. The button can be used to calculate interest for both late payment and late filing of GSTR-3B. Once the taxpayer clicks on the "Re-compute Interest" button, the interest amount is calculated automatically, and the same is reflected in the table. It is important to note that the interest amount should be paid along with the tax liability while filing GSTR-3B, and the self-calculation through this button does not absolve the taxpayer from any liability of interest payable as per law.

Implementing Sequential Filing of Form GSTR-1 and filing of Form GSTR-1 prior to Filing of Form GSTR-3B

The sequential filing of Form GSTR-1 and filing of Form GSTR-1 prior to filing of Form GSTR-3B means that taxpayers are required to first file their outward supplies details in Form GSTR-1 before filing their monthly summary return in Form GSTR-3B. This is aimed at ensuring that the details of outward supplies declared in Form GSTR-1 are available to the recipient taxpayers at the time of filing their Form GSTR-2A and GSTR-2B. The due dates for filing Form GSTR-1 and Form GSTR-3B remain the same.

The sequential filing of Form GSTR-1 and Form GSTR-3B is expected to provide more accuracy in reporting the details of supplies made by taxpayers, and reduce the chances of errors and mismatches in the data reported in these forms. It is also expected to help taxpayers and tax authorities in reconciling the data reported in Form GSTR-1 and Form GSTR-3B, and facilitate faster processing of refunds and other transactions.

However, it is important for taxpayers to ensure that they file their Form GSTR-1 and Form GSTR-3B on time to avoid any late fees and penalties.


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