GST Portal Updates

Saving and tracking of Refund Application

Application form can be saved at any stage of completion, for a maximum time period of 15 days. If the same is not submitted within 15 days the saved draft will be purged from the GST Portal.

Resolution for Taxpayers unable to reset and file GSTR-3B due to Error report showing “YOU HAVE ALREADY Offset GSTR-3B” when CESS liability is yet to be set off

While filling please ensure that there is sufficient balance in CESS head in cash ledger and then offset your tax liability before the filing of the return. Please note that GSTR-3B cannot be modified/revised after filling.

 

Late Fee in GSTR-3B

If you opt for reset of GSTR3B, late fee inadvertently gets visible for months for which it has been waived off. Since the form is simply made editable, the entries from old form GSTR-3B are displayed. Upon clicking submit, GST System recalculates the late fee and it will then be reset to 0. You may please ignore the late fee being visible before submit.

 

Guide to filing Refund application for the IGST paid on export of goods

Steps to file refund application for the IGST paid on export of goods

  1. GSTR-3B for the relevant tax period should have been filed
  2. Form GSTR-1 for the month of July or table 6A of GSTR-1 for the subsequent month must be filed.
  3. Shipping bill no. and date & other detail should be mentioned in Table 6A of GSTR-1
  4. IGST amount to be paid should be shown in Table 3.1 of GSTR-3B, which must be equal or greater than the IGST amount shown to be paid under Table 6A GSTR-1.
  5. The Invoice details given under GSTR-1/Table 6A of GSTR-1 and given under shipping bill should be same.

 

Steps to get refund of accumulated ITC on account of export without payment of tax-

  1. File refund application RFD-01A at GST portal.
  2. Mention turnover of Zero-Related supplies and adjusted total turnover in a State or UT for the period refund is sought for and the net ITC. The turnover should pertain to the period of refund only.
  3. The system will auto calculate the eligible refund amount and post in the last column of the table.
  4. Ensure that you have filed the return (GSTR-3B) of the period for which refund is sought.
  5. Balance in ITC ledger should be sufficient in each head (IGST/CGST/SGST/UTGST/CESS).
  6. You should have exported goods and services on account of which ITC Refund is being claimed.
  7. In case of export of services, you should have obtained  FIRC/BRC from the concerned bank.
  8. Once the Application Reference Number (ARN) is generated, take a print of application, submit to the jurisdictional GST officer manually along with other relied upon document as required under RFD-01.

 

Changing of state circle name in GST Registration Certificate (RC) amendment.

You are advised to contact your jurisdictional officer for updating of your jurisdiction within the state.

Editing of TRANS-1

Facility to Edit Form GST TRANS1 has been enabled for those taxpayers also, who had filed it after 08-11-2017.

Taxpayers can now file revised Form GST TRANS-1, even if it results in downward credit. In Such cases, the difference will be added to their liability.

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