The Goods and Service Tax Networks (GSTN) has deployed the new functionalities on the GST Portal for taxpayers.

“Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well as informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders,” the GSTN said.

To improve the taxpayer experience some enhancements have been done in GSTR-1/IFF user interface wherein taxpayers are provided with a re-organized dashboard, easy amendment and addition of records, Document counts on les with colour coding of Increase in number of records per page, and Recipient wise count of records.

To help the taxpayer in making data entries faster and to reduce errors while creating their Statement of outward supplies in Form GSTR-1, ‘My Master’ facility has been created wherein taxpayers can save details of their recipients and suppliers and the HSN of the commodities they deal in for following two masters on the portal and in the offline tool Product Master and Supplier/Recipient Master.

Now whenever a taxpayer enters data in the related field of GSTR-1 for which master exists, Offline tool/portal will fetch the details from the Master and will show the probable values in the drop down based on the key words entered. By selecting the dropdown, all the corresponding fields of that row shall be filled up automatically. Taxpayers can also upload master created offline on GST common portal as JSON file to update their online master, and, similarly download the master created online and import it in the offline tool to update his master created offline.

In terms of the Notn. No. 34/2021 – CT, dated 29th Aug 2021, the time limit for filing of application for revocation of cancellation of registration has been extended to 30th September, 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 and 31st August, 2021. The benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 and 31st August, 2021. It is further clarified that the benefit of notification would be applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer.

The taxpayers who avail ITC fraudulently or furnish details of outward supplies in FORM GSTR-1 for one or more tax periods in excess of their liability in Form GSTR-3B shall now be suspended on the Portal. The taxpayers shall be intimated about the suspension in FORM GST REG-31, requiring them to explain, within thirty days, as to why their registration should not be cancelled.

The time for filing the ‘Application for Revocation of Cancellation’ for those applicants, for whom the due date to file the same falls between 15th April to 30th May, 2021, has been extended till 31st May, 2021. Further extended till 30th June, 2021, vide Notification No. 24/2021 CT dated 01.06.2021.

The existing taxpayers have been provided with a functionality on the GST portal to select their core business activity. They can select one of the following categories as their core business activity, based on their turnover Manufacturer, Wholesaler/Distributors/ Retailers, Service Providers and others