Home GST New Functionality Releases on GST Portal full guides

New Functionality Releases on GST Portal full guides


New Functionality Releases on GST Portal

Government are trying to make an easy Compliance for GST.  Thus, for making an easy and smooth GST Compliance for the taxpayer, government “release new Functionality on GST Portal”. Following functionalities are display on GST Portal.

 Assessment and Adjudication

(i) Rectification of mistake in the order by the Adjudicating Authority

Errors or mistakes apparent on face of record can be rectified by the Adjudicating Authority, on basis of suo-moto rectification or upon receipt of an application from taxpayer, within a period of six months from the date of issue of such order. In these type of cases, an application for Rectification can be filed by the taxpayer on GST portal within 3 months from date of issue of order.

(ii) Furnishing details of security/ surety

Taxpayer can now furnish details of security/ surety in prescribed form on GST Portal.  After submitting the form online, they are required to furnish hard copy of original bank guarantee/ surety/ security to the proper officer.

Refund Module (Filing of Monthly Refund applications by Quarterly GSTR-1 filers) 

As of now, taxpayers filing Form GSTR 1 quarterly, can file refund application on quarterly basis only. The system validates whether the tax payer has filed Form GSTR-1 and Form GSTR-3B for the corresponding period or not. Now, the restriction for applying refund on quarterly basis for quarterly GSTR 1 filers is removed, so that these taxpayers would also be able to file refund application on monthly basis. This implies that the taxpayer can file monthly refund application, but Form GSTR 1 for the quarter must be filed.

 Appeal (Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer) 

Tax payers can now select a GST Practitioner, to prepare an appeal in Form GST APL-01, to be filed by them. The GSTP can save draft of the appeal application form. The taxpayer and GSTP would be able to continue on the saved drafts of the appeal application form, saved by either of them.


An application, for rectification of an order, passed by an appellate authority, by a taxpayer, has been made available on GST Portal. Refer Section 161 of the CGST Act, 2017 for more details.

Composition Scheme  

If proceedings for compulsory withdrawal from Composition Scheme is initiated by a Tax Official, against a composition taxpayer, then composition taxpayer can now reply to such SCN issued on GST Portal.

Payment Module (Preferred banks list for taxpayer for making payment)

Now upto 6 preferred banks will be shown to a taxpayer while making e-Payment on GST Portal. When Taxpayer makes the first payment from GST portal, the selected bank will automatically get updated in the Preferred Banks list. Every time Taxpayer will make payment from a different bank it will be updated in the Preferred Banks list. In case, a Taxpayer already having 6 banks in its preferred banks list, makes a payment with 7th bank, then that 7th bank will be added in the preferred banks and the least used bank will be removed from the list.  Taxpayer can delete any of the preferred banks at any point of time.

Advance Ruling

(i) Appeal against Advance Ruling given the Authority

Once an advance ruling is issued by an authority and if the applicant or the taxpayer is aggrieved by such an advance ruling, then they can file an appeal before the appellate authority.

(ii) Rectification of mistake in the order by the advance ruling authority or its appellate authority

If there is any mistake in the order passed under Section 98 or 101, by the authority or the appellate authority, which is apparent from the record, the authority or the appellate authority can pass a rectification order, for rectifying such mistake, within a period of six months from the date of the order. The applicant/appellant/taxpayer can make an application to the authority/ appellate authority for rectification of the mistake.

You may also read our other article File Form GSTR 1/3B/4 without late fee.

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