New features added in Form GSTR 3B and other functionalities made available on the GST Portal

Dear Taxpayer,

Greetings from Team GSTN.

Recently, following new functionalities were made available on GST Portal, for you:

A) Filing of Form GSTR 3B : Filing of Form GSTR 3B has been made easier and user friendly with following features :

a) While proceeding to payment you can see details of balances as available in cash and credit ledgers at one place.

b) Tax liabilities as declared in GSTR 3B along with the credits gets updated in the ledgers and reflected in the "Tax payable" column of the payment section and can be seen while hovering on the said headings of credit in the payment section.

c) GST system auto-populates "Tax to be paid through ITC" fields with optimum utilization amounts based on provisions of the law relating to credit utilization. It is just suggestive and taxpayer may edit the ITC utilization. In case ITC utilization is changed, the cash to be paid also gets changed accordingly.

d) If available cash balance in Electronic cash ledger is not sufficient to offset the liabilities, additional cash required for paying liability is being displayed in the last column of the Table (Additional cash required). Taxpayers can create Challan for that amount directly by clicking on the CREATE CHALLAN Once you make online payment, system will navigate back to Payments Table. This reduces chances of payment of tax under wrong head.

e) Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities.

f) FAQs and User Manual are provided along with pop ups, to guide you while filling Form GSTR 3B, at relevant pages.

g) Now, CGST and UGST/SGST need not be filled separately. Filing either of the taxes fills the other tax field automatically.

h) You can preview or download Form GSTR 3B to verify saved details in any table(s), anytime by Clicking PREVIEW DRAFT GSTR-3B This button will download the draft Summary page of your GSTR-3B for your review. It is recommended that this Summary page is downloaded and reviewed for the entries made in different sections, before proceeding with the payment of taxes.

B) Form ITC 03 : Taxpayers who opt to pay tax under Section 10 or where goods or services both supplied becomes wholly exempt, can declare ITC Reversal/ Payment of tax on inputs held in stock or in semi-finished goods or in finished goods and capital goods, in Form GST ITC 03, made available on GST Portal.

C) Miscellaneous changes : Following changes has also been done on GST Portal -

• Before logging onto the GST Portal, taxpayers can search results of last 10 Returns Transaction Status. The Status which will be shown as:
• For Filed-Valid - Status to be shown as Filed
• For Valid But Not Filed - Status to be shown as Not Filed
• A field to enter cess amount paid on exports has been provided in Table 6A of Form GSTR 1.
• Taxpayers have been provided with facility to give details of supplies made to merchant exporters at rate of 0.1 %, in all returns.
• In GSTR-1 & GSTR-5, on addition of records (Invoices/ Dr. Notes/ Cr. Notes), an option has been provided to taxpayer to select a lower tax rate for motor vehicle leasing businesses, as per Notification No. 37/2017-Central Tax (Rate), dated 13-10-2017.
• A field for providing "Reason for Issuing Note" was available in Credit/Debit note table, in Form GSTR 1, which was to be selected by the Taxpayer, on addition of Credit/Debit note. This dropdown for providing reason, which was a mandatory field, has now been removed from Form GSTR 1.

This is for your information please.

Thanking you,

Team GSTN