12 New Features on GST Portal: Registration, Aadhaar Authentication, Refunds & Payments

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12 New Features on GST Portal Registration,
Aadhaar Authentication, Refunds Payments
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• GST Registration
• Functionality for validating bank account and to
  view the status of validation. A functionality
  was implemented on the portal for taxpayers to
  validate their bank account. Taxpayers can
  navigate to My Profile gt Bank Account Status to
  view the validation status. The validation status
  can be viewed by hovering over the status
  icon.The following validation statuses are
  displayed in cases of failure
• The Bank account validation is failed as the PAN
  Registered under GSTIN and the PAN maintained in
  the Bank Account are not same. Kindly remove the
  account or rectify with correct information. The
  account cannot be validated-This bank is not
  integrated for online bank account validation.
  The Bank Account has been validated with remarks
  PAN not available in the concerned bank
  account. Please update your PAN in bank account
  details. Bank Account details are shared for the
  validation. The account status will be updated
  once the online validation is done. In cases of
  validation failure, the taxpayers can revalidate
  the bank account either by rectifying the details
  or by adding new bank account.
• 2. Changes in email communication w.r.t Aadhaar
  authentication

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• e-Mails sent to the taxpayers in case of failure
  in Aadhaar authentication have been enhanced to
  include following information i) Entitys Name
• ii) Auth response code (for online Transaction-
  date and time for Aadhaar Failure)iii) Last four
  digits of Aadhaar iv) Purpose of authentication
  and reasons of authentication failure such as
  Suspended/ Cancelled Aadhaar or Biometric
  /Aadhaar Locking as per UIDAI guidelines. Further
  Resend the authentication link for validating
  Aadhaar authentication has been provided to the
  existing taxpayers in My Profile section, for
  cases where the users have already generated the
  Aadhaar Authentication link but didnt receive
  the link, deleted it by mistake or did not act
  upon it.
• 3. Changes made on the portal in relation to the
  Aadhaar Authentication process Following changes
  were implemented on the portal in respect of
  Aadhaar authentication

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• In case of Aadhaar authentication for new
  registration applications, the validity period
  for Aadhaar verification would be 15 days from
  the date of submission of part B i.e. generation
  of ARN. First 8 digits of Aadhaar number would be
  partially masked or completely masked in case of
  VID on the E-KYC page, post Aadhaar
  authentication being successful. The Aadhaar
  Authentication link is sent on e-mail id and SMS
  simultaneously. In cases where the SMS link and
  email link are opened together and taxpayer
  performed Aadhaar authentication (failed or
  success) using one link and tried to do the same
  again through other link, he was getting an error
  message Aadhaar verification Completed. This
  error message has been replaced with You have
  already taken action using the link. In case of
  a system error during Aadhaar verification for
  existing taxpayers, in My Profile page the status
  would be shown as Error in Aadhaar
  Authentication Further, an information message
  would be shown to taxpayer for status as There
  was error at time of Aadhaar Authentication from
  UIDAI/GSTN. Kindly try again with same link
  shared earlier.

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• 4. Enabling Geocoding facility for Additional
  place of business in addition to principal place
  of business for existing taxpayers The Geocoding
  of Additional Place of Business for Existing
  taxpayers (Normal Taxpayer/ Composition/ Casual
  Taxable Person/ Input Service Distributor (ISD)/
  SEZ Developer/ SEZ Unit) was enabled for
  taxpayers on the Portal, in addition to the
  principal place of business enabled earlier. B.
  Refunds / Payments
• 5. Changes made in the placement of Form GST
  PMT-07 link A new functionality was implemented
  on the portal to display the status of the
  payment directly from the bank in Track Payment
  Status (pre login) and Challan History (post
  login) in cases where the status is not available
  in the GST system.6. New Bank added for payment
  The Karnataka Bank was integrated with GST portal
  for payments.
• C. Returns

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• 7. Reporting supplies of unregistered persons in
  GSTR-8 In terms of Notn. No. 38/2023-CT, dated
  4thAugust, 2023, two new tables were inserted in
  Form GSTR-8 for reporting Details of Supplies
  made by unregistered suppliers (Table 3.1) and
  Amendment thereof (Table-4.1). In addition, a
  functionality was provided to e-commerce
  operators to view the turnover of un-registered
  suppliers registered in the State/UT in which ECO
  is registered. They can navigate to Services gtgt
  User Services gtgt View turnover of enrolment IDs
  to view the same. The unregistered suppliers were
  provided with a functionality to view the details
  of supplies reported by the e-commerce operators
  on their behalf and amendments thereto. They can
  navigate to Services gt User services gtSupplies
  reported by e-commerce operators (ECOs) and
  Annual Turnover details to view the same.8.
  Automated Intimation of ITC mismatch in Form GST
  DRC-01C A functionality to generate automated
  intimation in Form GST DRC-01C, which enables the
  taxpayer to explain the difference in Input tax
  credit available in GSTR-2B statement ITC
  claimed in GSTR-3B return was made available on
  GST Portal for the taxpayers. This functionality
  compares the ITC claimed in GSTR-3B/3BQ with the
  ITC available in GSTR-2B/2BQ for each return
  period. If the claimed ITC in GSTR 3B exceeds the
  available ITC in GSTR-2B by a predefined limit or
  the percentage difference exceeds a pre-defined
  threshold, the taxpayer will receive an
  intimation in the form of DRC-01C.

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• Upon receiving an intimation, the taxpayer must
  file a response using Form DRC-01C Part B. The
  taxpayer has the option to either provide details
  of the payment made to settle the difference
  using Form DRC-03, or provide an explanation for
  the difference, or even choose a combination of
  both options. In case, no response is filed by
  the impacted taxpayers in Form DRC-01C Part B,
  such taxpayers would not be able to file their
  subsequent period GSTR-1/IFF.
• 9. To allow reporting of negative values in
  table 17 and 18 of GSTR-9 Following changes were
  made in Form GSTR-9 on the portal Allowing
  Negative values in Table 17 Table 18 of Form
  GSTR-9. Allowing margin of Rs.10 in Table 17
  Table 18 of Form GSTR-9 in System computed tax
  values. Allowing taxpayers to proceed without
  reporting HSN code if nil liability is reported
  in Form GSTR-9.Read more at https//taxguru.in/
  goods-and-service-tax/12-new-features-gst-portal-r
  egistration-aadhaar-authentication-refunds-payment
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