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