Monday, 4 December 2017

GSTN lists services available on GST portal as on November 30

GSTN lists down the services that have been made available to taxpayers on GST portal as on November 30; On registration front, services include inter alia – (i) application for new registration for normal taxpayer, new ISD registration, enrolment for GSTP, option for Composition Scheme, registration of casual dealer, amendment of registration for non-core fields, Form GST REG-09 (registration by non-resident taxable person), and new registration for TDS, (ii) appeal to revoke rejection of registration application, (iii) GST REG-29 – cancellation of registration of migrated taxpayers, (iii) Form GST CMP-03 – intimation of details of stock; GST portal allows online payments through internet banking & NEFT / RTGS, offline payments i.e. over the counter for amount upto Rs. 10,000/-, creation and maintenance of Electronic Cash Ledger, and Form GST PMT-07 (grievance for payment); As regards refunds, services include – (i) creation & saving of Outward Supplies Returns in Form GSTR-1, (ii) viewing of invoices uploaded by Supplier in GSTR-2A by buyer, (iii) offline utility for GSTR-1, (iv) creation, saving and filing of return Form GSTR-3B, (v) filing of Returns Forms GSTR-1 & 2, and (vi) offline utilities / tools for GSTR-2, GSTR-3B, ITC-04 & GSTR-4; Forms TRAN-1 (transitional ITC / Stock statement) & TRAN-3 (credit distribution) alongwith Table 6A of GSTR-1 for refund, RFD-01 (refund of ITC attributed to export of goods & refund of excess balance in Electronic Cash Ledger) are also available on GST portal : GSTN Tweet 

No comments:

CBDT issues second round of frequently asked questions in relation to Direct Tax Vivad Se Vishwas Scheme, 2024

  This Tax Alert summarizes Circular No. 19/2024 dated 16 December 2024 (VSV 2- December Circular) issued by the Central Board of Direct Tax...