So far, the GST Portal was auto-populating invoices uploaded by the supplier in Form GSTR-1 in both Form GSTR-6 and Form GSTR-6A.
- ISD registrant takes action on the auto-populated invoices and files their Form GSTR-6. Further, the ISD registrant can add invoices which are not accounted for by the supplier.
- These added invoices were auto-populated in Form GSTR-1 of the supplier for taking action and file their Form GSTR-1.
- In case, supplier taxpayers ignore the auto-populated invoices, at the time of uploading the json, system shows error.
The process was creating hardship for filing Form GSTR-1 and Form GSTR-6 by the taxpayers.
Changes has been done in the process that based on filing of Form GSTR-1, invoices will be auto-populated in Form GSTR-6A (only), on real time basis.
- ISD registrant can file Form GSTR-6 by using the invoices auto-populated in Form GSTR-6A (by downloading it).
- ISD registrants can also add invoices in Form GSTR-6 which are not auto-populated in Form GSTR-6A. These added invoices will not be auto-populated in Form GSTR 1 of supplier, as was happening earlier.
- Taxpayers who have submitted but not filed Form GSTR-1 or Form GSTR-6, will continue to file these forms in the usual manner. Invoices already auto-populated in Form GSTR-1 or Form GSTR-6 as on date of deployment of current functionality will be available in editable mode.
- These processes have also been implemented in Form GSTR 5.
- Necessary changes have been done in Offline utility also.
- A mismatch report between GSTR-1 and GSTR-6 and vice versa will be will made available soon.
The complete guide of New Functionalies can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/09/Available_Functionality_in_FO_GST_Portal.pdf