In November 2021, GST portal has made
available some vital new functionalities being awaited by the taxpayers for
very long. Please find our update on the same as below.
A.
REGISTRATION
|
S.
No. |
Form/Functionality |
Functionality
made available |
Remarks |
|
1 |
Withdrawal of application
for cancellation of registration in FORM REG-16 by taxpayers |
Taxpayers can now withdraw their
application for cancellation of registration provided no action has been initiated
against their application |
It helps the taxpayers in two scenarios: -
Cancellation
filed but now wishes to keep the registration -
Cancellation
filed with wrong details |
B.
REFUNDS,
REGISTRATION, RETURNS & PAYMENTS
|
S.
No. |
Form/Functionality |
Functionality
made available |
Remarks |
|
1 |
Enabling EVC for all taxpayers |
Facility of using EVC, in addition to
DSC, has been extended to all the taxpayers |
Earlier, Companies were required to use
DSC for signing any application. With the inception of virtual era, this
is a welcome step. |
C.
APPEALS
|
S.
No. |
Form/Functionality |
Functionality
made available |
Remarks |
|
1 |
Removal of validation for all minor head
except Tax/Cess in Forms GST APL-01, for Refund Module |
Validation removed for filing Appeal
for interest on delayed grant of refund |
Earlier, when taxpayer used to file
Appeal for interest on delayed grant of refund, the portal was not accepting
an amount greater that what is mentioned in the order. |
D.
ENFORCEMENT
|
S.
No. |
Form/Functionality |
Functionality
made available |
Remarks |
|
1 |
Rectification of Order (DRC-08) functionality
in Enforcement Module (for MOV-09/11 orders) |
Facility to rectify demand orders
(DRC-07) or issuance of Rectification/ Withdrawal order (DRC-08) in transit
cases (MOV-09/11 Orders) has made available. In this regard, the following
functionality has been enabled for the taxpayers:
Orders in Forms MOV-09/11 have been
provided with a hyperlink ‘Request for rectification’. Taxpayer can
use the link and request a rectification in the orders. |
A welcome facility. Taxpayers can now
request the officer to rectify any wrong demand orders. |
E.
RECOVERY
|
S. No. |
Form/Functionality |
Functionality made available |
Remarks |
|
1 |
Filing of Application in Form GST
DRC-20 by Taxpayer for Payment of recovery amount in instalments or seeking extension
of time |
The taxpayers will now be able to file
an application seeking extension of time for payment or request for allowing
payment in instalments in Form DRC-20. |
This is a beneficial facility for
taxpayers given the losses faced by taxpayers during the pandemic but willing
to pay the taxes now. Under GST, Taxpayers can seek payment
of tax in instalment or extension of time to pay the taxes vide Form DRC-20. The GST Law empowers Commissioner to
allow such request in Form DRC-21 |
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