Form GST ITC 01 - Facility for declaration for claim of ITC under Sub-section (1) of Section 18 of the CGST Act, 2017, has been provided to taxpayers on GST Portal. (Refer Rule 40(1) of the CGST Rules, 2017.)
Updated version of GST Concept and Status and Presentation on GST have been uploaded.
Form GST REG 16 - Form for application of cancellation of registration by (new) taxpayer, is now available on GST portal ( see rule 20 of the CGST rules, 2017)
Creation and submission of Form GSTR 5 by Non-resident taxable person is now available on GST Portal, for giving details of ITC taken, amendments, supplies made etc by them.
ITC Form ITC GST 02 - Facility for declaration for transfer of ITC in case of sale, merger, de-merger, amalgamation, lease or transfer of a business, under sub-section (3) of section 18 of the CGST Act, 2017, has been provided to registered person on GST Portal (refer Rule 41(1) of the CGST Rules, 2017).
Transition Forms Offline Tool for Form GST TRAN 2 - An offline tool to fill and upload data for TRAN 2 is now available to taxpayers on the GST Portal.
Taxpayers have been provided facility to give details of supplies made to merchant exporters at rate of 0.1 %, in all returns.
To avoid rejection of data while sending data to ICEGATE (for allowing refunds), due to mismatch between figures of From GSTR 3B and Table 6A of Form GSTR 1, a change has been made in the software to allow difference of Rs. 100, while validating data in these tables.
Issues coming to taxpayers while filling up of amendment tables in offline utility of Form GSTR 1 has been fixed.
Form GSTR-1 filing date has been changed to 10th Jan 2018, for the months of July to November, 2017, (for such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year), as per Notification No. 72/2017 – Central Tax dated 29th December, 2017.CGST Rules, 2017 as amended upto 30/12/2017 have been uploaded
GSTR 1 & GSTR 4 Return filing for Opt-in and Opt-out of Composition scheme have been enabled.
Track Return Status is now available post login to taxpayers on the GST Portal, to track the status of submitted/filed return.
Offline utility for Table 7A of Form GST TRAN 1 has been made available in GST portal.
Certain workarounds for claiming Refund have also been made available . For details please log in to gst.gov.in