New Functions on GST Portal

By | April 23, 2019
(Last Updated On: April 23, 2019)

Functionalities available in CBIC-GST Application:

  • Tax officers can block/unblock ITC credit in Credit ledger at GST portal.

• Tax officers can see annual return GSTR 9 return filed on GST portal.

• Tax officers can see annual return GSTR 9A return filed on GST portal.

• Tax officer can see GSTR 2X return, claiming TDS/TCS credit, on GST portal.

• Tax officers can see ITC 01 and 03 returns filed by new registrants for ITC credit on inputs held in stock or semi-finished or finished goods.

Return – Offline Utility for filing of Form GSTR-9A : Offline utility of Form GSTR-9A is made available in the download section of GST Portal for the composition taxpayers. The excel based offline utility is designed to help composition taxpayers to prepare their Form GSTR-9A offline. (refer Section 44(1) of the CGST Act, 2017 & Rule 80(1) of the CGST Rules, 2017

Return – Online filing of Form GSTR-9C & its Offline Utility :

• Facility for online filing of Form GSTR-9C, Audited Annual Accounts and Reconciliation Statement, has been made available on GST Portal to the taxpayers.

• Offline utility of Form GSTR-9C is also made available in the download section of GST Portal for the taxpayers. The excel based offline utility is designed to help taxpayers to prepare their Form GSTR-9C offline.

(refer Section 35(5) & 44(2) of the CGST Act, 2017 & Rule 80(3) of the CGST Rules, 2017 )

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