New Functionalities made available for Taxpayers on GST Portal(March, 2021)


S.NoForm/ FunctionalityFunctionality made available for Taxpayers
1Assignment of new applications of
registration, in certain
cases, with same PAN
and in same State/ UT
New registration applications of the applicants, whose previous application for
registration were either rejected by Tax Officer or whose GSTIN was cancelled
(either suo-moto or if surrendered by the taxpayer), will now be assigned to the
respective authority of the State or Centre (who have earlier rejected the same),
whenever these applicants/ taxpayers apply for registration under the same PAN
and within the same State/ UT
enabled for Persons/
applicants applying
for GST registration
through MCA portal in
Persons/ applicants applying for new registration in GST, through MCA portal in
SPICe -AGILE Form, can now opt for Aadhaar Authentication (while applying for
3Disabling entering
Aadhaar number by
in registration
The field for entering Aadhaar number has been disabled for:
• Taxpayers in following scenarios.
o While adding Authorised Signatory/Authorised Representative through NonCore amendment of registration.
o While adding Promoter/ Partner through Core amendment of registration.
• Applicants/ taxpayers adding details of Authorised Representative in New
Registration application.
4Selection of Core
Business Activity by
existing Taxpayers on
the GST Portal
The existing taxpayers have been provided with a functionality on the GST portal
to select their core business activity. They can select one of the following
categories as their core business activity, based on their turnover:
• Manufacturer
• Wholesaler/Distributors/ Retailers
• Service Providers and others


S.NoForm/ FunctionalityFunctionality made available for Taxpayers
1RESET button enabled
on GST Portal for Form
GSTR-1/ IFF (Invoice
Furnishing Facility
Normal taxpayers, irrespective of their filing profile (of quarterly or monthly), have now been provided with a RESET button on the GST Portal, in Form GSTR-1/IFF. This
will enable them to delete the entire saved data, for the specific return period, but not yet submitted or filed their Form GSTR-1/IFF.
2Reporting and paying
interest & other
amounts, in Form
A person registered as OIDAR can now declare interest and any other liabilities in Table 6 – Interest or any other amount of their Form GSTR 5A and discharge it through Electronic Cash Ledger.
3Download of Table 5
data, after filing,
enabled for Form GST
Registered manufacturers who are required to file quarterly Form GST ITC-04 (to furnish details of inputs or capital goods, sent to a job worker without payment of tax), can now download the data of Table 5 of Form GST ITC-04 (on the GST Portal), after filing the Form, when there is change in the state code, due to merger or creation of a State/ UT. This is to download data, when there is change in State/ UT code, before the goods are received back.


S.NoForm/ FunctionalityFunctionality made available for Taxpayers
1Filing of refund application in Form
GST RFD-01, by
exporter of services
(with payment of tax),
in cases of Foreign
The system earlier validated the refund amount claimed by the exporter of services (with payment of tax), against the proceeds realised (against exports, as submitted by the claimant in form of FIRC). If the value realised mentioned in
BRC/FIRC column, was less than the refund amount claimed, then such taxpayers were not allowed to file their refund application on GST Portal. This validation has now been removed and taxpayer will be able to file refund application now in such cases (As the value realised in BRC/FIRC may fluctuate due to foreign exchange fluctuations and net realisation may be less than the refund amount).


S.NoForm/ FunctionalityFunctionality made available for Taxpayers
1Audit related
functionalities made
available to taxpayers
• All notices and report issued by tax official will be available to taxpayers under Additional Notices and Orders’
• Taxpayer can reply to the audit notices and can upload document
• Taxpayer can accept/reject/pay the liabilities, discrepancy-wise, as outlined in the Notice for Discrepancies or in Addl. Notice for Discrepancies (if any) or in Audit Report (Form GST ADT-02).
• Taxpayers can apply for Adjournment or for extension of the date of Audit to
the tax office

Front Office

S.NoForm/ FunctionalityFunctionality made available for Taxpayers
1Status of Aadhaar
authentication or EKYC verification of a
GSTIN in search tax
payer functionality
In the Search Taxpayer functionality (both pre-login and post-login), the user will now be shown status of Aadhaar authentication or E-KYC verification of the searched GSTIN.
2Change in label and
functionality of HSN /
Service Classification
Code Tax Rate search
The label for “Search HSN / Service Classification Code Tax Rate” has now been changed to “Search HSN Code”. The functionality also has been enhanced wherein if the user searches for an item or a HSN code, the output is displayed systematically under the associated Chapter head, the description of the keyedin HSN code and also other associated HSN codes (all hyperlinked) along with it.
(Services> User Services > Search HSN Code).

Webinars conducted

S.NoForm/ FunctionalityFunctionality made available for Taxpayers
1Webinar on e-Invoicing for Taxpayers (especially for those
who are going to start e-invoicing from 01.04.2021 onwards)

Source: https://www.gst.gov.in/newsandupdates/read/455

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