GST Return
• Facility to download TCS data of Form GSTR-2A to an Excel file is now available
• Taxpayer were earlier provided with a facility to download details of Form GSTR-2A in an Excel file. Now they have been provided with an option to download TCS section also, of the Form GSTR-2A, to that Excel file in a different sheet
• Taxpayer were earlier provided with a facility to download details of Form GSTR-2A in an Excel file. Now they have been provided with an option to download TCS section also, of the Form GSTR-2A, to that Excel file in a different sheet
GST payment
• Challan of ISD registrants – (disabling of minor heads – tax, interest & others)
• All Major heads (CGST, IGST, Cess, SGST/UTGST) and all Minor heads (Tax, Interest, penalty, Fee and Others) are enabled during challan generation, for all type of Users on GST portal, in both pre and post login mode.
• Now, For ISD (Input Service Distributors) users only Fee and Penalty minor heads will be enabled in challan (under all Major heads (CGST, IGST, Cess, SGST/UTGST)). Rest all other minor heads (Tax, Interest, Others) will remain disabled under all Major Heads (and ISD Users will not be able to enter amount under Tax, Interest and Others minor heads).
• Acceptance of CIN generated in case of Net Banking even after expiry of CPIN for payment
• Presently, for making payment if Taxpayer created a challan in E- payment mode and initiated payment within the expiry period of CPIN, but bank generated CIN after expiry of CPIN, then GST system does not accepts that CIN.
• Now modification on the portal is done for acceptance of CIN generated in case of Net Banking (E-Payment), even after expiry of CPIN, if payment is initiated before expiry of CPIN and where
• Taxpayer generated a CPIN in E-payment (Net Banking) mode.
• Taxpayer initiated payment through Net Banking before the expiry of CPIN.
• Masking of data in challan
• At the time of generation of challan, Mobile No, email-Id and address of tax payer will now be masked for data security.
• All Major heads (CGST, IGST, Cess, SGST/UTGST) and all Minor heads (Tax, Interest, penalty, Fee and Others) are enabled during challan generation, for all type of Users on GST portal, in both pre and post login mode.
• Now, For ISD (Input Service Distributors) users only Fee and Penalty minor heads will be enabled in challan (under all Major heads (CGST, IGST, Cess, SGST/UTGST)). Rest all other minor heads (Tax, Interest, Others) will remain disabled under all Major Heads (and ISD Users will not be able to enter amount under Tax, Interest and Others minor heads).
• Acceptance of CIN generated in case of Net Banking even after expiry of CPIN for payment
• Presently, for making payment if Taxpayer created a challan in E- payment mode and initiated payment within the expiry period of CPIN, but bank generated CIN after expiry of CPIN, then GST system does not accepts that CIN.
• Now modification on the portal is done for acceptance of CIN generated in case of Net Banking (E-Payment), even after expiry of CPIN, if payment is initiated before expiry of CPIN and where
• Taxpayer generated a CPIN in E-payment (Net Banking) mode.
• Taxpayer initiated payment through Net Banking before the expiry of CPIN.
• Masking of data in challan
• At the time of generation of challan, Mobile No, email-Id and address of tax payer will now be masked for data security.
GST Registration
• Replication of Opt in or Opt out status, across all GSTINs with same PAN
• If a taxpayer wishes to opt in or opt out from Composition Scheme, he performs this activity for a particular GSTIN, on the GST Portal. Changes have been made on the GST Portal that, if a user opts in or opts out of Composition scheme then this status will be reflected across all GSTINs, with the same PAN.
(Refer proviso to Section 10(2) of the CGST Act, 2017)
• If a taxpayer wishes to opt in or opt out from Composition Scheme, he performs this activity for a particular GSTIN, on the GST Portal. Changes have been made on the GST Portal that, if a user opts in or opts out of Composition scheme then this status will be reflected across all GSTINs, with the same PAN.
(Refer proviso to Section 10(2) of the CGST Act, 2017)
Read more at GST India News
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