DEFECTS FIXED FOR TAXPAYERS IN GST PORTAL
Here are some of the problems faced by the GST portal users and rectified by the Department. CBIC fixes defects for taxpayers on GST portal as on 20th December,2019 related to various areas and modules.
DEFECTS RELATED TO RETURNS
Usually, the suppliers of Goods or Services collect GST from the recipients and pay the same to the Government. But under Reverse Charge Mechanism, the receivers of the goods and services pay the tax to the government instead of the suppliers.
- 1. Errors coming while offsetting ITC, as per cross utilization rules in GSTR 3B has been rectified.
- 2. Taxpayers can now view GSTIN, Trade Name, F.Y, and status on the landing page of Form GST CMP 08.
- 3. Taxpayers can now view details of ISD invoices, without any error.
- 4. Taxpayers can now download error report pf Form ITC 04, and can upload more than 500 invoices using offline utility in form GST ITC 04.
- 5. Taxpayer can view counterparty invoices in their Form GSTR 2A without any error.
- 6. Taxpayer can file their Form GST ITC 02 with DSC.
RELATED TO REGISTRATION
RELATED TO ASSESSMENT AND ADJUDICATION
- • Taxpayers can now enter the consolidated B2C supply in a single row ,giving details of gst paid in that row itself .The sum of values of 3 taxes shown cannot be more than the total taxable value entered.
- • Preferred bank will be shown in the list of banks while creating challan.
Disclaimer:” The information contained herein is only for informational purpose and should not be considered for any particular instance or individual or entity. We have obtained information from publicly available sources, there can be no guarantee that such information is accurate as of the date it is received or it will continue to be accurate in future. No one should act on such information without obtaining professional advice after thorough examination of particular situation."
MAHA LAKSHMI P