Subject : Information to Taxpayers on new releases on GST Portal, as on 06.11.2018

Given below is update for you, on new functionalities, which were made available on GST Portal, recently:

A)      Assessment and Adjudication:

(i)                  Provisional Assessment:

1.An application for Provisional Assessment in Form GST- ASMT-01 to the jurisdictional officer can be filed online, by those  taxpayers on GST portal, who are not able to determine, either the value or tax rates, for the goods and /or services supplied by them.

2. Such taxpayers can also file, online reply to notice issued for clarification, in Form GST ASMT-03

3.     Upon acceptance of their application, and issuance of provisional assessment order, the details of furnishing of security /bond can be submitted online on GST portal in Form GST- ASMT-05 (Refer Rule 98 of CGST Rules).

4.      After issuance of final assessment order, the applicant can file an application for release of security online on GST portal in Form GST ASMT-08 (Refer Section 60 of the CGST Act and  98 (6) of CGST Rules).

5.     Link for relevant User Manual and FAQ are given below for reference:

(ii)                Scrutiny of Returns:

1.       Upon receipt of notice on GST Portal intimating discrepancy in the return, after scrutiny by the department, taxpayer can either accept such discrepancies and pay tax, interest and penalty amount arising from such discrepancies and inform the same to the tax officer or furnish an explanation for the discrepancy in Form GST-ASMT-11.  This application can now be filed online, on GST portal, by taxpayers (refer Section 61 of CGST Act, 2017 and Rule 99(2) of CGST Rules 2017).

2.       Taxpayers can also file, an online application on GST portal, for withdrawal of summary assessment order issued against them (Refer Section 64 of the CGST Act & Rule 100(4) of CGST Rules 2017).

3.       Link for relevant User Manual and FAQ are given below for reference:

(iii)               Cause List:

1.       When a date of personal hearing is granted by the First Appellate Authority/ Revisional Authority or a hearing is adjourned, the same is communicated to taxpayers on the GST Portal. A Cause list of all such dates is maintained on the GST Portal, on real time basis.

2.      This Cause list can be Printed/ Saved in PDF by taxpayers.

3.       Cause list can be accessed, in pre login mode at GST home page, under Services > User Services > Cause List .

B)      Refund Module:

(i)                  Taxpayers can now file Application for refund, in the following cases, on GST portal :


1.   Facility to claim Refund on account of excess payment of tax (if any) (refer Section 54(1) of CGST Act 2017)

2.   Facility to claim Refund on account of any other reason (refer Section 54(1) of CGST Act 2017)

3.Facility to claim refund on account of assessment/provisional assessment/appeal/ any other order (refer Section 54(1) of CGST Act 2017)   

4.  Facility to claim Refund on account of export of services with payment of tax, with upload of statement 2 (refer Section 54(1) of CGST Act 2017 & Rule 89 (2) ( c) of the CGST Rules, 2017)


(ii)                Other Changes in Refund:


1.      Taxpayers filing refund application on account of supplies made to SEZ unit/ SEZ Developer, with payment of tax has now been provided with facility to apply for refund with upload of statement 4 (refer Section 54(3) of CGST Act 2017)

2.      Facility to claim Refund on account of Excess Balance in Electronic Cash Ledger in Form RFD- 01A, has been enhanced. The balance available in the Electronic Cash Ledger, will now be auto populated in the table of form RFD- 01A, for the taxpayer to claim refund. But the figures will be editable i.e. the amount to be claimed as refund can be reduced, but it cannot be enhanced .

3. The following changes in validations in statement -3 has been done, while applying for Form RFD 01A, for refund of ITC accumulated due to Exports of goods / services- Without payment of Tax :

o   The date of FIRC/ BRC for export of services in the statement 3 to be uploaded can be before the date of invoice.

o   One invoice can be associated with several FIRC/BRC  in the statement 3 to be uploaded with the refund application.

4.    Link for relevant User Manual and FAQ are given below for reference


C)      Registration Module:  Facility has been provided on the GST Portal to NRTP, OIDAR, TDS & TCS taxpayers, for applying for Amendment in Registration of Core fields in Form GST-REG-14.


D)     Return : Taxpayer were earlier provided with a facility to download details of Form GSTR-2A, in an Excel  file. Now they have been provided with an option to download TCS section also, of the Form GSTR-2A, to that (same) Excel file in a different sheet.

This is for your information please.

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