Key Pointers:

• Now taxpayers have been provided with an option to provide up to 9 additional trade names for a single GSTIN registration through core field amendment.
• The Composition taxpayers have been provided with a facility to view the above details and its consolidated summary at GSTIN level. The above details are auto-populated in Form GSTR-4 (Annual) to help the taxpayers in filing their annual return. These details can also be downloaded in Excel format.
• While filing annual return (GSTR-4), if the composition taxpayers have deposited excess tax, they will now be able to file for refund under category “Excess payment of Tax, if any”.
• A functionality has now been implemented on the Portal, under the menu Advance Ruling, in both Pre-login and Post-login, wherein the users would be able to search for Advance Ruling orders issued by all Advance Ruling forums, using following search parameters.
• To account for any extensions in the due date for filing of Form GST PMT-06, filed by taxpayers who have opted for QRMP scheme for discharging their tax liability for Month 1 and Month 2 of a quarter, certain few generic messages on the GST PMT-06 challan page have been update.