New Functionalities made available on GST Portal regarding Returns

Re-compute Interest button in Table 5.1 of Form GSTR-3B: It enables the taxpayers to re-compute interest in case they feel there is any discrepancy in the system computed interest.

Enabling validation at 4 digit HSN declaration in Table-12 of GSTR-1: Taxpayers with AATO up-to Rs.5 crores have to mandatorily enter minimum 4 digits of HSN. A warning message shall be displayed if less than 4 digits are entered.

Implementing Sequential Filing of Form GSTR-1 and filing of Form GSTR-1 prior to Filing of Form GSTR-3B on the GST Portal.

Validation to check duplicate entries in Form GSTR-2B: A validation has now been implemented on the portal so as to ensure that BoE details do not get populated twice in Form GSTR-2B.

Turnover threshold validation on filing by composition taxpayers:
With effect from FY 2021-22, a validation has been implemented on the portal so as to ensure that a taxpayer whose aggregate turnover exceeds Rs.1.5 crore for goods and/or Rs.50 lacs for goods and services will not be able to file quarterly statement in Form CMP08 and annual return in Form GSTR-4. An alert message will be displayed on the taxpayer’s dashboard in such cases.