GSTN introduces communication facility between recipient and supplier on GST portal

 

This Tax Alert summarizes a recent update dated 25 December 2020 released by Goods and Services Tax Network (GSTN). It relates to the facility of ‘communication between taxpayers’ introduced on the GST portal.

 

This facility enables the taxpayer, both recipient and supplier to communicate with each other by sending a notification regarding missing documents, any shortcomings in the documents or any other related issue. The facility is available to all registered persons, except those registered as person liable to deduct or collect tax at source and non-resident taxable person.

 

The taxpayer will receive notification from counter party through an e-mail on registered email ID and SMS on registered mobile number.  Also, an alert will be given at the time of login on GST portal.

 

The recipient can upload the details of missing documents (not uploaded by the supplier in Form GSTR-1) and send a notification to the supplier. The supplier can then add such details in Form GSTR-1, if not reported earlier.

 

The manner of using the facility and sending notification has been detailed in the GSTN communication. User manual and frequently asked questions (FAQs) have also been issued in this regard.