There is two side of any system one is front end and other Back end. GST system which also having this two features. GST portal make more and more user friendly day by day and reduce the complexity into System for that System change Front end and also back end. Following are those changes for User point of view as Tax Payers.

Registration- Form “GST REG 30” :

As per Rule 25 of CGST Rules, 2017, Form for field visit report has been made available to officers of Model II States/ UTs. Now officers after granting of registration, can get the premises verified by allocating this work to an officer. Facility to upload field visit report has also been made available to verifying officers. API for Model I states has been released for this functionality.

Composition Dealer: GSTR-4 :

For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”Earlier this was waived till December, 2017.Serial 4A of Table 4 requires the composition dealer to furnish details of inward supplies received from a registered supplier (other than supplies attracting reverse charge)

Demands & Recovery :

Facility to View details in Demands & Recovery has been provided to Officers of Model II States/ UTs, post login. With this facility officers can track and view the details of payment made by the taxpayers against a particular demand id created against that taxpayer. (Statutory Functions > Demand and Collection Register > View DCR)

Following are those changes for User point of view as Tax Officers.

Length of EGM No : 

While filing application of refund on exports of Goods services without payment of Tax (Zero Rated ) ; i.e. Accumulated ITC , Provision to give “EGM ” Number of minimum 1 digit to Max 7 digits has been provided to the tax payers.

Back office- Up-dation of calendar :

Officers of Model II States/ UTs have been provided with a facility to update holiday calendar of their respective States/ UTs. They can also add or delete a holiday as per changes in their respective State/UT calendar. They can also change a working day to a holiday and vice versa. This will be automatically updated on the GST Portal for information of all stakeholders.

Extension of Due Date for filing of returns :

A facility has been provided to GSTN official in the back office module, to extend due date of filing of return, from time to time, as per the revised dates notified by the Government. With this facility, due date in the software for filing return can be changed by GSTN and consequently penalty for late filing will be charged accordingly. Earlier this change in date of filing return was done from the back end in the GST Portal.

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Yogesh Parmar have vast knowledge in the field of Goods and Services Tax (GST). He is regularly conducting seminars on GST at various location for business personal to provide the knowledge about impact of GST on their business and how compliance should be made. He is founder of "" through which he is sharing his knowledge and latest amendments, circulars, notifications etc related to all type of taxes. He is also associated with some software development companies and providing advisory service and help to understand technical aspect of GST. He is also serving as functional manager as well as tester to those company which is developing software for GST.


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