Return- Delinking of Form GSTR 6 with Form GSTR 1 & 5.
• Changes has been done in the process that based on filing of Form GSTR-1, invoices will be auto-populated in Form GSTR-6A (only), on real time basis.
• ISD registrant can file Form GSTR-6 by using the invoices auto-populated in Form GSTR-6A (by downloading it).
• ISD registrants can also add invoices in Form GSTR 6 which are not auto populated in Form GSTR-6A. These added invoices will not be auto-populated in Form GSTR 1 of supplier, as was happening earlier.
• Taxpayers who have submitted but not filed Form GSTR-1 or Form GSTR-6, will continue to file these forms in the usual manner. Invoices already auto populated in Form GSTR-1 or Form GSTR-6 as on date of deployment of current functionality will be available in editable mode.
• These process has also been implemented in Form GSTR 5
• Necessary changes has been done in Offline utility also.
• A mismatch report between GSTR-1 and GSTR-6 and vice versa will be will
made available soon.
Return- Changes in filing of Form GSTR 4
• Online creation and submission of Form GSTR 4 by taxpayer, is now available on GST Portal.
• Filing of Form GSTR 4 is made simpler and user friendly ( changes are done in lines of changes made in Form GSTR 3B in the month of February, 2018).
• Question based filing has been provided, which will help taxpayer in filling up only those tables which are required to be filled.
• In case of Nil filing i.e. Nil liability, taxpayer will not have fill up any information and can file return after authentication only.
• Only those tables will be opened for which taxpayer has selected ‘Yes’.