GST portal updates

New Functionality

Filing of refund for multiple tax period in four types of cases & upload of prescribed statements

Taxpayer filing following refund application has now been provided with facility to apply for refund for multiple tax periods and upload statements, as mentioned below:

  • Export of services with payment of tax (AF 02) with Statement 1
  •  ITC accumulated due to Inverted duty structure (AF 05) with Statement 2
  •  On account of supplies made to SEZ (Unit and Developer) with payment of IGST (AF 06) with Statement 4
  •  Recipient/Supplier of deemed export(AF 08) with Statement 5B

 APIs for these functionalities have also been released for CBIC and Model I States.

Demands & Recovery- Form GST DRC-20

Application for payment of dues in instalments has been enabled on the GST Portal for the Taxpayers.

(Refer Section 80 of the CGST Act, 2017 & Rule 158(1) of the CGST Rules, 2017)

Form GSTR-7 and GSTR-7A is now available on GST Portal

Form GSTR-7, Return for Tax deducted at source, which is to be filed by the Tax Deductors and Form GSTR-7A (Tax deduction at Source certificate) has been made available on GST portal to the taxpayers.