GSTN: Changes for taxpayers on GST portal

GSTN: Changes for taxpayers on GST portal

New functionality is now available for taxpayers on the GST portal, thanks to the Goods and Service Tax Network (GSTN).

The GSTN has announced various changes made in Form GSTR-1 or IFF to improve the user experience for both the taxpayer and the GSTN. Among the enhancements made to the GSTR-1/IFF user interface are a reorganized dashboard, new color-coding for Record counts, an increase in record counts per page and recipient-by-recipient information.

'My Master' has been developed to help taxpayers improve the speed and accuracy of data entry while creating their Statement of outward supplies in Form GSTR-1, in which the taxpayers can save recipient and supplier details. The HSN's of the commodities specify for the product master and the supplier/recipient master on the portal and in the offline tool.

Now, the Offline Tool/Portal will show the probable values in the drop-down based on the keywords entered by the taxpayer in the related field of the GSTR-1 for which a master exists. All the fields corresponding to the selected dropdown shall be filled in automatically once it is selected. The taxpayers may also upload masters developed offline to the GST common portal as JSON files, as well as download masters developed online, import them into the offline tool and update their offline masters.

There was a validation in the B2B, B2BA, CDNR, and CDNRA tables of Form GSTR-1/IFF which prevented suppliers from entering the GSTIN of a suspended taxpayer. This validation has now been removed and so taxpayers could enter the GSTIN of a suspended taxpayer as a recipient of taxable supplies.

The Enforcement and Appeal modules have been combined. A taxpayer will now be able to appeal online against orders by an Enforcement Officer. Both the Assessment module and the Appeal module have been incorporated. Presently, taxpayers can appeal orders passed by a Tax Officer online by filling out a form.