The Goods and Services Tax Network (GSTN) has issued Advisory dated July 09, 2021 for upcoming functionalities to be deployed on GST Portal for the Taxpayers in the month of July, 2021.
As part of our constant endeavour to provide a smooth and hassle free experience to the taxpayers and simplify the process of meeting GST compliances, following changes were recently deployed/ would be deployed shortly, on the GST portal:
|
Sl.No
|
Module |
Form/Functionality
|
Functionality released/ to be released for Taxpayers
|
Current status of deployment
|
|
1
|
Registration
|
Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21
|
- In view of the spread of pandemic COVID-19 across many parts of India, vide Notification No 14/2021-CT, dated May 01, 2021, read with vide Notification No 24/2021-CT, dated June 01, 2021, the Government had extended the date for filing of various applications falling during the period from the April 15, 2021 to June 29, 2021, till June 30, 2021.
- In addition to this, timeline for filing of Application for Revocation of Cancellation of Registration, which were due on April 15, 2021, had also been extended till June 30, 2021 on the GST Portal.
- Accordingly, these extensions have now ceased to be effective w.e.f. July 01, 2021, and timelines for filing of application for revocation of cancellation is now changed to 90 days (as was earlier) on the GST Portal, from date of Order of Cancellation of Registration in Form GST REG-19.
|
Deployed on July 01, 2021
|
|
2
|
Returns
|
Information regarding late fee payable provided in Form GSTR-10
|
- Taxpayers whose registration is cancelled, at the time of filing of last return in Form GSTR-10, will now be provided with details of late fee payable by them, for the delayed filing of any of the previous returns/ statements in a table, for their assistance in filing of said return by them.
- This information can be viewed by clicking on a hyperlink provided under the column “Late Fee Payable” in the online Form GSTR- 10.
|
—
|
|
3
|
Returns
|
Auto-population of data in Form GSTR-11 on basis of Forms GSTR-1 / 5 filed by their suppliers
|
- The UIN holders file details of their inward supplies in Form GSTR-11 on a quarterly basis. They can subsequently file for refund (if required) in Form GST RFD- 10, for the quarter, in which summary of the documents is auto-populated from their Form GSTR-11, in an editable mode
- Form GSTR-11 of the UIN holder would be generated with details of their inward supplies, on basis of Forms GSTR-1 / 5 filed by their suppliers, which will subsequently help them in filing their refund claims
|
—
|
Source from: https://www.gst.gov.in/newsandupdates/read/488
