GST Registration

1. Change made in Composition restriction table

The message table containing HSN wise list of items restricted for availing compositing scheme has been updated in the registration application on the portal.

2. Enhancements made in Registration module

The following enhancements have been made in the registration module on the portal.

• Generation of Colored Registration certificate GST REG-06(Applicable for all Type of Taxpayers except GSTP)
• Mentioning Jurisdiction details in track application status(Applicable for all Type of Taxpayers except GSTP)
• Generation of Colored Registration certificate GST REG-06 for Amended RC.(Applicable for all Type of Taxpayers except GSTP)
• Downloading of latest registration certificate on clicking of link "My Registration Certificates" under Profile and under Taxpayer Profile 360 (Registration>Profile). (Applicable for all Normal Taxpayers except ISD)
• Now a standard template has been implemented to display address in Registration certificate for all Normal Taxpayers.

3. Making addition of minimum two promoters / partners / Directors for some constitution of business mandatory for registration.

While filing an application for new registration, it is now mandatory to add at least 2 (two) partners / Promoters/Directors wherever the "Constitution of Business" is Partnership, Company, LLP, FLLP, Foreign company, PSU, Society, Trust, Association of Person.

The system will now not allow users to submit application in cases where they have provided only one partner/ promoter/Director for above types of constitution of business.

4. Applying for Temp. Id for refund by unregistered persons.

Earlier the system was restricting the unregistered persons who had obtained Temp. Id. for Advance Ruling from applying for Temp Id. again for the purpose of applying for refund. This restriction has now been removed

GST Refunds / Payments

5. PMT 09 Cash Transfer between different GSTINs registered on common PAN

A functionality has been provided on the Portal for the taxpayer to transfer their amount lying in cash ledger across GSTINs registered on the same PAN, using Form GST PMT-09.

Only two major heads i.e., IGST and CGST are available in Form GST PMT-09 to transfer amount to different GSTINs registered on common PAN.

This is in addition to the existing functionality wherein taxpayers can transfer the amounts from one head to another head for the same GSTIN.

6. Removing validation in GSTR 11 (to include OIDAR invoices)

Earlier the UIN taxpayers were able to report only details of invoices issued by regular taxpayers and NRTPs in Form GSTR-11. Now they have been
enabled to also report details of invoices issued by OIDARs as well in their Form GSTR-11.

GST Returns

7. New Portal for Taxpayers enabled for e-Invoice

Pursuant to onboarding of 4 additional IRPs, a new FO Portal ( https://einvoice.gst.gov.in ) has been made available to the taxpayers, wherein

all functionalities related to e-Invoice i.e. Search IRNs, Check Enablement Status, Enable for eInvoice, Grievance, IRP Portal, E-Commerce , etc., are available on a single platform.

8. Change in cut-off date for GSTR-1

The time limit prescribed for reporting credit notes (Sec 34(2)), amending the reported invoices (Sec 37(3)) and limitation of eligible of ITC (Sec 16(4)) has been changed to 30th of November of the subsequent Financial Year vide Notification No. 18/2022–Central Tax dated 28th September, 2022.

These changes has now been implemented on GST Portal and now taxpayer can amend their records/report credit notes in GSTR-1 till 30th November of next Financial Year.

Others

9. Online Filing of Annexure-V declaration by GTA taxpayers

A functionality has been provided on the portal to all the existing taxpayers providing Goods Transport Agencies Services, desirous of opting to pay tax under the forward charge mechanism to exercise their option. They can navigate Services > User Services > Opting Forward Charge Payment by GTA (Annexure V), after login, to submit their option on the portal.

10. Withdrawal of Appeal Application in Appeal module

A new functionality has been deployed in the Appeals module to withdraw the Appeal applications filed in Form GST APL-01 by the Taxpayers and those filed in Form GST APL-03 by Tax officers, by filing Form GST APL-01 W /GST APL-03 W respectively. This option would be available only till SCN, if any, has not been issued or an order in APL-04 has not been issued.

In cases where, the appeal application has been acknowledged by Appellate Authority in Form APL-02, withdrawal would be subject to its approval by the Appellate Authority.

Appellants would be able to re-file APL-01 /APL-03 after its withdrawn, if required.