GSTN provides New Features in Return

Source:     Feb 23, 2018

Latest changes in GST portal

·    Earlier today, GSTN introduced a new validation for Tax amountof line items in sales invoices and other GSTR-1 documents. Per thisvalidation, for every line item, Tax amount should equal Taxable value * Taxrate, rounded up to 2 digits.

Example: If taxable value = Rs. 100.53 and tax rate = 28%,then tax amount should be Rs. 28.15. Values such as 28, 28.1, 28.148,28.1484, 28.1, 28.20, 29 will result in error from GSTN.

Starting 22nd Feb, we request you to make sure that the tax amount of lineitems in your Excel files matches this new validation. If you try to importExcel data where Tax amount is not as per the calculation above rounded uptill 2 digits, you will see an error message- "Per GSTN's latestrequirements, Tax amount should be 28.15 (i.e. 100.53 * 28%), rounded up to 2digits".

·    TheGoods and Services Tax Network (GSTN) has added some new features in Form GSTR1 and GSTR 5. As per a communication issued by the portal, a field to entercess amount paid on exports has been provided in table 6A of Form GSTR 1.

·   Taxpayershave been provided the facility to give details of supplies made to merchantexporters @0.1% in all returns.

·   InGSTR-1 and GSTR 5, on the addition of records (Invoices/ debit notes/ creditnotes), an option has been provided to the taxpayer to select a lower tax ratefor motor vehicle leasing businesses as per Notification No. 37/ 2017- CentralTax (Rate), dated 13-10-2017.

·   Itfurther said that taxpayers opting to pay tax under section 10 or where goodsor services both supply becomes wholly exempt can declare ITC reversal orpayment of tax on inputs held in stock or semi-finished goods or in finishedgoods and capital goods, in Form GST ITC03 made available on GST portal.



  • Check GST return status of any taxpayer without logging in
    Now you can check status of GST Returns files by any taxpayer by simply entering GSTIN number under 'Search Taxpayer' on You do not need to be logged in. In case you are signing up a fresh vendor or another business associate and want to be sure about GST status of such a person, you can now check it online. This brings a lot of transparency to the GST ecosystem, businesses will prefer to work with those who comply timely.
  • Notices being sent to those who have not filed GST Returns
    Where registered persons have not filed GST Returns, notices are being received by them. The department can send notices under section 46 of the CGST Act. Do note that late fee along with penalty will have to be paid where returns are not filed. Besides, delayed filing will reflect poorly on the status of your GSTIN, which can be viewed by anyone, as mentioned above.
  • Proper officers who can send GST Notice
    The following officers can send show cause notices based on the amount outstanding to be paid. If the tax due alongwith interest is paid within 30 days of show cause notice, proceedings under such a show cause notice will be automatically closed. [These notices can be issued within 3 years from the due date of the annual GSTR of the relevant financial year.]

Sl. No






Superintendent of Central Tax

Upto Rs 10 lakhs

Upto Rs. 20 lakhs

Upto Rs. 20 lakhs


Deputy or Assistant Commissioner of Central Tax

More than Rs 10 lakhs and upto Rs 1 crore

More than Rs 20 lakhs and upto Rs 2 crores

More than Rs 20 lakhs and upto Rs 2 crores


Additional or Joint Commissioner of Central Tax

More than Rs 1 crore (no maximum limit)

More than Rs 2 crores (no maximum limit)

Above Rs 2 crores (no maximum limit)

       It is important to know whether the notice sent is within the limit of the officer or it may be considered invalid.