New Functionalities of GST Portal

New Functionalities of GST Portal


  • Earlier a Taxpayer was allowed a deviation of 5% in ITC credit availment over and above the amount reflected in GSTR-2B, However, if the taxpayer avails more than 105% of the ITC reflected by GSTR-2B, a warning is thrown by the GST Portal. Due to recent changes on the GST portal the liberty to avail 5% has been reduced to 0% and if any changes are made over and above the ITC reflected in GSTR-2B, the portal makes immediate intimation of the change. However, the taxpayer will still be allowed to proceed and file the return with the edited values.Example: – If the 2B of a particular period shows eligible ITC as Rs.100, thus ITC availment above Rs.100 will result into a warning generated from GST portal, but the Taxpayer will still be allowed to proceed with the changes.
  • With the new functionality now the Taxpayers will not be permitted to file GSTR-1/IFF of the upcoming period if the taxpayer has committed a default in filing GSTR-3B of the previous period.
  • Offline Utility is a tool provided by GST portal for preparation of Returns without an active connection of Internet. However, with the recent update, an excel based TDS & TCS Credit Received offline utility has been made available for download. This is very helpful for the taxpayer in preparation of the TDS & TCS Credit Received return in offline mode.
  • A functionality has been implemented to display liability payment ratio and its computation details to taxpayer. This ratio of auto-populated liability and the liability actually paid by taxpayer would indicate the compliance behaviour of a taxpayer. The taxpayers are also provided with a linkage to Form GST DRC-03 to make any liability payment


A Geo coded address Integration has been done with the GST portal. This feature can be utilised while applying for GST Registration (address related fields) or when the taxpayer is making a core/non-core amendment related to the address.

•Aadhar Authentication

Existing Registered Taxpayers are now required to link their Aadhar enrolment ID no. for e-KYC verification and in case of new registration it is mandatory to complete e-KYC verification with Aadhar Enrolment ID no.

GST Portal is Upgrading everyday for increasing the pace of process and making the interface more and more user friendly. In recent times GST portal has made many changes which is bringing a smooth experience to user whether it is related to Returns, Customer care etc. Further Changes are Expected which would bring more precision and accuracy to the process.

(This article represents the views of the authors only and does not intent to give any kind of legal opinion on any matter)


Mihir Jain

| Associate Consultant | +919821700600 | | LinkedIn Profile

Neel Shah

| Associate Consultant | +918369754362 | | LinkedIn Profile

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