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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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GST GOODS AND SERVICES TAX
Available Functionality for Tax Payers in GST Portal | |||||||||
Registration | Refunds / Payments | Returns | e-Waybill | Others | |||||
23/11/2023 | Functionality for validating bank account and to view the status of validation | 23/11/2023 | Changes made in the placement of Form GST PMT-07 link | 23/11/2023 | Reporting supplies of unregistered persons in GSTR-8 | 09/03/2021 | Blocking of E-Way Bill generation facility of taxpayers under QRMP Scheme | 23/11/2023 | e-Invoice JSON download facility on GST e Invoice portal |
23/11/2023 | Changes in email communication w.r.t Aadhaar authentication | 23/11/2023 | New Bank added for payments | 23/11/2023 | Automated Intimation of ITC mismatch in Form GST DRC-01C | 28/11/2020 | Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility | 23/11/2023 | Changes in the Assessment module w.r.t amendments of section 62. |
23/11/2023 | Changes made on the portal in relation to the Aadhaar Authentication process | 12/04/2023 | PMT 09 Cash Transfer between different GSTINs registered on common PAN | 23/11/2023 | To allow reporting of negative values in table 17 and 18 of GSTR-9 | 16/10/2020 | Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October, 2020 | 23/11/2023 | Certain changes made in Audit Forms |
23/11/2023 | Enabling Geocoding facility for Additional place of business in addition to principal place of business for existing taxpayers | 12/04/2023 | Removing validation in GSTR 11 (to include OIDAR invoices) | 12/06/2023 | Enabling AATO for the FY 2022-23 on portal |
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| 12/06/2023 | Enabling Multiple FY in Form GST APL-01 |
12/06/2023 | Geocoding of Principal Place of Business by exiting Taxpayers for specific States | 21/12/2022 | Removing the validation of return filing of Form GST CMP 08 and Form GSTR 4 | 12/06/2023 | Enablement of Annual return for the FY 2022-23 |
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| 12/06/2023 | Amnesty scheme changes |
12/06/2023 | Functionality for generating User ID by unregistered persons for supplies to e-Commerce operators | 21/12/2022 | Label change in Statement 1 of RFD 01 for Refund on account of ITC accumulated due to Inverted Tax Structure | 02/05/2023 | Amnesty on late fee for certain Forms |
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| 02/05/2023 | Amnesty for non-filers assessed under section 62 i.e. Withdrawal of ASMT 13 Order on Filing of Return within Amnesty Scheme. |
12/06/2023 | Providing detailed Reason for Cancellation of Registration on My Profile Page | 21/12/2022 | System Generated Form GST RFD-01 for withheld refunds of export of goods with payment of IGST | 02/05/2023 | Change in due date of filing GSTR-5 |
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| 12/04/2023 | Online Filing of Annexure-V declaration by GTA taxpayers |
02/05/2023 | Implementation of Amnesty scheme -Extension time for filing application for revocation of Suo Moto cancellation of registration. | 01/08/2022 | Validation on generating Challan in OTC mode | 02/05/2023 | New option to authenticate filing of Form GST CMP-08 using STAK. |
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| 12/04/2023 | Withdrawal of Appeal Application in Appeal module |
12/04/2023 | Change made in Composition restriction table | 01/08/2022 | Updated generic messages on GST PMT-06 challan page | 12/04/2023 | New Portal for Taxpayers enabled for e-Invoice |
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| 21/12/2022 | Filing Advance Ruling Application by Unregistered persons |
12/04/2023 | Enhancements made in Registration module | 01/08/2022 | Option in Form RFD-01 to get refund arising out of excess payment in GSTR 4, for Taxpayer under Composition levy | 12/04/2023 | Change in cut-off date for GSTR-1 |
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| 21/12/2022 | Miscellaneous enhancements in enforcement module |
12/04/2023 | Making addition of minimum two promoters / partners / Directors for some constitution of business mandatory for registration | 25/05/2022 | Facility to apply for Temp User ID by an unregistered persons for claiming refund on GST Portal | 21/12/2022 | Turnover threshold validation on filing by composition taxpayers |
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| 16/08/2022 | Updation of Statistics on GST Portal |
12/04/2023 | Applying for Temp. Id for refund by unregistered persons | 06/04/2022 | Updating the message in Track Application Status | 21/12/2022 | Validation to check duplicate entries in Form GSTR-2B |
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| 01/08/2022 | Functionality to search and view Advance Ruling Orders |
21/12/2022 | Automation of Drop Proceedings for taxpayers suspended upon issuance of SCN in Form GST REG-17 | 13/01/2022 | Changes in the messages displayed to taxpayer after applying for Refund Form RFD-01 | 21/12/2022 | Implementing Sequential Filing of Form GSTR-1 and filing of Form GSTR-1 prior to Filing of Form GSTR-3B |
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| 13/01/2022 | Changes made in FO Menu on the Portal |
16/08/2022 | Enabling CORE Amendment Link For Taxpayers who fail To Update Bank account | 13/01/2022 | Aadhaar authentication made mandatory for filing of refund of IGST paid on export of goods and filing of refund application in Form RFD-01 in other cases | 21/12/2022 | Enabling validation at 4-digit HSN declaration in Table-12 of GSTR-1 |
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| 13/01/2022 | Upgrade of emsigner from ver 2.6 to ver 2.8 |
01/08/2022 | Allow taxpayer to enter multiple trade names | 13/01/2022 | Removal of names of merged Banks from GST Portal | 21/12/2022 | Re-compute Interest button in Table 5.1 of Form GSTR-3B |
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| 08/12/2021 | Integration of Appeal Module with Enforcement Module |
01/08/2022 | Mandating mobile number for applying for persons applying for Temp ID for Advance Ruling | 20/09/2021 | On demand fetching of Bill of Entry details from ICEGATE Portal | 03/10/2022 | Enabling TRAN-1 & TRAN-2 Forms on the Portal |
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| 08/12/2021 | Integration of Appeal Module with Assessment Module |
25/05/2022 | Bank Account Validation of Taxpayers | 12/07/2021 | Seeking adjournment of dates in a SCN proceedings and submitting undertaking for not filing of appeal against order of rejection | 16/08/2022 | Generation of GSTR-11 based on GSTR-1 / 5 for UIN holders |
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| 19/08/2021 | Important statistics related to GST for FY 2021-22 |
06/04/2022 | Integration of MMI (Map my India) in address field for Registration applications | 28/06/2021 | Facility to view ledger for 12 months and its download | 16/08/2022 | HSN based validation implemented in Form GSTR-9 |
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| 04/08/2021 | AATO display on Taxpayer’s Dashboard |
13/01/2022 | Aadhaar authentication made mandatory for filing of Revocation application in Form REG-21 by Normal Taxpayers | 28/06/2021 | Transfer of amount in cash ledger, between major/minor heads, by Temp ID holders and unregistered applicants | 16/08/2022 | Changes in HSN length validation in Form GSTR-1 |
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| 12/06/2021 | Audit related functionalities made available to taxpayers |
13/01/2022 | Submission of Aadhaar enrolment ID for e- KYC verification for Existing and New registrations | 28/06/2021 | Transfer of amount in cash ledger, between major/minor heads, by Temp ID holders and unregistered applicants | 01/08/2022 | Addition of new GST Rate slab of 6% (3% CGST & 3% SGST or 6 % IGST) in GSTR-1/IFF |
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| 11/03/2021 | Status of Aadhaar authentication or E-KYC verification of a GSTIN in search tax payer functionality |
13/01/2022 | Triggering of alerts to Returns Module in case of change in status/ category of Taxpayer | 21/06/2021 | Filing for refund of accumulated ITC by taxpayers making exempt/ nil-rated supplies, by selecting an option of not having an LUT number in the refund application | 01/08/2022 | Auto population of data in Form GSTR-4 from Form GSTR-1 in Table 4A & 4B (FO) |
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| 11/03/2021 | Change in label and functionality of HSN / Service Classification Code Tax Rate search |
13/01/2022 | Filing of application for revocation of cancellation of registration in Form REG-21 by Taxpayers | 25/03/2021 | Filing of refund application in Form GST RFD-01, by exporter of services (with payment of tax), in cases of Foreign exchange fluctuations | 25/05/2022 | Changes made in Form GSTR-11 |
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| 24/02/2021 | Auto-generation of Form GST DRC-01 and its availability to the taxpayer on the GST Portal |
10/09/2021 | Extension of time limit for filing application for revocation of cancellation of registration | 24/02/2021 | Pre login Tracking of Refund Application Status | 25/05/2022 | Changes in Table 12 of GSTR1 form for enabling HSN validation for taxpayers with AATO more than Rs 5 Crore |
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| 24/02/2021 | Additional information about taxpayers under Search Taxpayer functionality |
04/08/2021 | Addition of bank account details made mandatory for taxpayers | 24/02/2021 | Withdrawal of Refund Application by Taxpayer, in Form GST RFD-01W | 25/05/2022 | Improvements made in filing process of GSTR-4 (Annual) |
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| 24/02/2021 | Saving Advance Ruling/Advance Ruling Appeal applications by applicants |
04/08/2021 | Suspension of GSTINs of the suspected and fraudulent taxpayers (Form REG-31) | 24/02/2021 | Enabling taxpayers/ applicants with (only) TRN, to manually enter bank account details in Refund Application in Form GST RFD-01) | 06/04/2022 | Displaying payment liability ratio & its calculation and providing Form GST DRC-03 link |
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| 05/02/2021 | Selection of two more reasons for voluntary payment in Form GST DRC-03 |
02/07/2021 | Facility for taxpayers/ persons to submit a complaint, in case of misuse of their PAN, for getting a registration in GST | 13/01/2021 | Filing of Refund application by taxpayers under QRMP scheme | 06/04/2022 | Facility for submitting consent for availing loan by MSME Taxpayers |
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| 25/12/2020 | Communication between Recipient and Supplier Taxpayers on GST Portal |
02/07/2021 | Restricting taxpayers to opt for Composition Scheme, through Form CMP-02 and Form GST REG-01, based on their AATO & sending an alert on crossing the threshold limit | 05/12/2020 | Invoice Validation for Refunds for exports & supplies to SEZs (Form GST RFD-01) | 06/04/2022 | Changes implemented in Form GSTR-5 |
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| 12/11/2020 | Displaying Annual Aggregate Turnover (AATO) to taxpayer’s on their Dashboard |
29/05/2021 | Extension in date of filing of revocation application of cancellation in Form GST REG-21 | 05/12/2020 | Allowing ICEGATE validated Invoices while filing for Refund | 06/04/2022 | Offline utility for TDS/TCS credit received |
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| 12/11/2020 | View of Annual Aggregate Turnover of a Taxpayer, under “Search Taxpayer” on GST Portal (Post Login) |
15/03/2021 | Assignment of new applications of registration, in certain cases, with same PAN and in same State/ UT |
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| 06/04/2022 | Changes made in “QUERY ICEGATE” functionality |
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| 12/11/2020 | Deposit of fees under CGST or IGST heads for filing an application of Advance ruling or an appeal |
11/03/2021 | Aadhaar Authentication enabled for Persons/ applicants applying for GST registration through MCA portal in SPICe -AGILE Form |
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| 13/01/2022 | Reduction in the frequency of filing of statement in Form ITC-04, based on aggregate turnover |
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| 17/09/2020 | Using Matching Offline Tool to compare ITC auto drafted in Form GSTR-2B with Purchase Register |
11/03/2021 | Disabling entering Aadhaar number by Taxpayers/Applicants in registration application |
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| 13/01/2022 | Enhancements in Search HSN functionality |
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11/03/2021 | Selection of Core Business Activity by existing Taxpayers on the GST Portal |
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| 13/01/2022 | Blocking filing of statement of outward supplies in Form GSTR-1 in case of non-filing of returns in Form GSTR-3B for the preceding tax period |
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11/03/2021 | Change of status of certain taxpayers on the GST Portal |
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| 08/12/2021 | Changes made in Form GSTR-1/IFF |
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24/02/2021 | Post TRN Login, Tracking of Registration Application Status |
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| 08/12/2021 | Creation of My Masters facility in Form GSTR-1/IFF |
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13/01/2021 | Facility to upload documents in Form GST REG-13 |
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| 08/12/2021 | Allowing entry of suspended GSTINs as recipients in Form GSTR 1/IFF (B2B Tables) |
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13/01/2021 | Field for capturing validity period, in case of SEZ unit and SEZ developers, in Form GST REG-01 |
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| 10/09/2021 | Blocking of filing of Form GSTR-1 |
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13/01/2021 | Deemed approval of Registration Application in Form GST REG-01 |
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| 10/09/2021 | Validation on filing of previous returns for taxpayers who opt in/out of Composition Scheme |
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07/01/2021 | Aadhaar Authentication and e-KYC changes for Existing Taxpayers |
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| 19/08/2021 | Discontinuation of Auditor’s certification in Reconciliation Statement, filed in Form GSTR-9C |
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03/12/2020 | Aadhaar Authentications in Form GST REG-01, during Registration, for all type of taxpayers (except PSU, Govt Bodies, Statutory Body and Local Authority) |
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| 19/08/2021 | Changes in computation of Late Fee for filing Form GSTR-3B. |
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03/12/2020 | Filing an application for cancellation of Registration by GST Practitioner (Form GST PCT -06) |
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| 10/07/2021 | Download of Form GSTR-4A in excel and auto-population of its details in Form GSTR-4 for the composition taxpayers |
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12/11/2020 | PAN based Registration details to be shown to Taxpayers |
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| 07/07/2021 | Nil filing of Form GSTR-1 (Quarterly) through SMS, by taxpayers under QRMP Scheme |
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12/11/2020 | Suspension status of GSTIN in certain cases |
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| 07/07/2021 | Filing of Form GSTR-1 by the taxpayers under QRMP Scheme on cancellation of registration |
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24/10/2020 | Showing Jurisdiction of CBIC and States/ UTs on the basis of PIN |
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| 02/07/2021 | Reduction in the late fee payable, for delay in filing of Form GSTR-7, implemented on GST Portal |
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| 28/06/2021 | Auto population of GSTR-3B liability, for taxpayers under QRMP Scheme, from their IFF and GSTR 1 |
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| 02/06/2021 | Moving the records saved in IFF, to later months of same Quarter, by taxpayers under QRMP Scheme |
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| 29/05/2021 | Extension in due dates/ relaxations in filing GST related compliances by taxpayers, on account of COVID Pandemic |
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| 15/04/2021 | Auto Generation of Form GSTR-2B, for the taxpayers under QRMP scheme |
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| 15/04/2021 | Use of Matching Offline Tool by the taxpayers under QRMP scheme |
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| 15/04/2021 | Auto-population in Form GSTR-3B of ITC, for taxpayers in QRMP Scheme |
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| 09/04/2021 | Auto-population of liability in Form GSTR-3B, for taxpayers under QRMP Scheme |
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| 09/04/2021 | Generation of Form GSTR-11, based on Form GSTR-1/5 |
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| 09/03/2021 | RESET button enabled on GST Portal for Form GSTR-1/ IFF (Invoice Furnishing Facility) |
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| 09/03/2021 | Reporting and paying interest & other amounts, in Form GSTR-5A by OIDAR registrants |
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| 09/03/2021 | Download of Table 5 data, after filing, enabled for Form GST ITC-04 |
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| 11/02/2021 | Editing the Auto-population of some data in Form GSTR-3B |
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| 09/02/2021 | Issuance of Form GSTR 3A, for Non Filing of GSTR-3B Returns to taxpayers, under QRMP scheme |
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| 09/02/2021 | Discontinuation of filing of Form GSTR-9A, for FY 2019-20 & onwards |
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| 09/02/2021 | Facility to file NIL Form GST ITC-03 by the taxpayers opting in to Composition scheme |
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| 09/02/2021 | Validation of date on entry of invoices of cancelled suppliers and date of registration, in Form GSTR-6 and showing of tax period and filing status in Excel download of Form GSTR 6A |
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| 05/02/2021 | Implementation of 35% Challan in QRMP Scheme in Form GST PMT-06 for making payment |
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| 13/01/2021 | Allowing reporting of GSTINs and tax deducted of OIDARs, in Form GSTR-7, by TDS deductors |
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| 06/01/2021 | Invoice Furnishing Facility (IFF) facility for taxpayers under Quarterly |
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| 05/12/2020 | Quarterly Returns Monthly Payment (QRMP) Scheme |
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| 03/12/2020 | Import of e-invoice data into Form GSTR-1 of the taxpayers |
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| 03/12/2020 | Authentication through EVC, for filing of returns through GSPs, for taxpayers for whom DSC is not mandatory |
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| 12/11/2020 | Auto-populated Form GSTR-3B in PDF format for the taxpayers |
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| 12/11/2020 | Interest payable in Form GSTR-3B under the CGST and SGST/UTGST heads can now be different |
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| 26/10/2020 | Filing NIL Form GST CMP 08 through SMS, on GST Portal |
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| 17/09/2020 | Delinking of Credit Note/Debit Note from invoice, while reporting them in Form GSTR 1 |
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| 15/09/2020 | Form GSTR 2B |
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| 05/09/2020 | Generating PDF from Form GSTR-1 for filing Form GSTR-3B for Monthly filers |
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GST portal functionality expands digital compliance tools for registration, refunds, returns, e-way bills, and taxpayer validation. GST portal functionality is expanded across registration, refunds, payments, returns, e-way bill management, audit, appeal, assessment, enforcement and related compliance modules. The listed updates cover bank account validation, Aadhaar authentication and e-KYC, geocoding of business premises, addition and alteration of registration data, suspension and revocation workflows, temporary user ID facilities for unregistered persons, and automated status tracking for registration and refund applications. The portal also provides return-filing and statement features such as e-invoice import, GSTR-1 and GSTR-3B enhancements, GSTR-2B validation, GSTR-4 and GSTR-9 related changes, HSN validation, sequential filing controls, late fee and interest computation adjustments, and QRMP scheme support.
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