Key Pointers – 

Registration: 

• A system generated notice for cancellation in Form GST REG-17, in case the tax payer fail to file six or more consecutive monthly returns/quarterly returns (QRMP) for two tax periods in Form GSTR 3B. 
• Once the tax payer files all the pending return the cancellation proceedings get automatically dropped on the portal, by clicking "Initiate Drop Proceeding" button by navigating Notices/Order after login on their dashboard.

Returns: 

• A Re- Compute Interest button has been provided in Table 5.1 of Form GSTR 3B to re-compute interest in case they feel there is any discrepancy in the system computed interest. The tax payers with AATO up – to Rs. 5 crores have to mandatorily enter minimum 4 digits of HSN. The system would not allow filing of Form GSTR-1 until the GSTR-1 for the previous return period is filed. This would apply to both Monthly and Quarterly filers.
• 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. 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 CMP-08 and annual return in Form GSTR-4.

Refund:

• In terms of the notification 14/2022, dated 05.07.2022 the column “Tax payable on such inverted rated supply of goods and services“ has been substituted with “Tax payable on such inverted rated supply of goods and services * (Net ITC/ITC availed on inputs and input services)” in statement 1 of Form GSTR FD-01.
• The refund on account of Excess payment of tax in cases where Composite taxpayers had defaulted in filing statement in Form GST CMP-08 and/or return in Form GSTR-4 has been removed.

Advance Ruling:

• A new functionality has been deployed on the portal to allow the unregistered persons to file an application for advance ruling on the portal.

Enforcement: 

• Functionality has been provided on the Portal for taxpayers to file Request for Adjournment while replying to a Notice to Summon in Enforcement cases.