{"id":3188,"date":"2022-08-03T05:13:33","date_gmt":"2022-08-03T05:13:33","guid":{"rendered":"https:\/\/www.akgvg.com\/blog\/?p=3188"},"modified":"2022-08-18T07:33:39","modified_gmt":"2022-08-18T07:33:39","slug":"latest-amendments-on-the-gst-portal-part2","status":"publish","type":"post","link":"https:\/\/www.akgvg.com\/blog\/latest-amendments-on-the-gst-portal-part2\/","title":{"rendered":"Latest amendments on the GST portal (Part2)"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3218\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/Latest-Amendments-on-The-GST-Portal-Part2.jpeg\" alt=\"Amendments on The GST Portal\" width=\"1000\" height=\"1000\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/Latest-Amendments-on-The-GST-Portal-Part2.jpeg 1000w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/Latest-Amendments-on-The-GST-Portal-Part2-300x300.jpeg 300w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/Latest-Amendments-on-The-GST-Portal-Part2-150x150.jpeg 150w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/Latest-Amendments-on-The-GST-Portal-Part2-768x768.jpeg 768w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/Latest-Amendments-on-The-GST-Portal-Part2-230x230.jpeg 230w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<p>Continuing with the amendments of the GST portal, here are some more points for the same:<\/p>\n<p><strong style=\"font-size: 14px;\">\u00a02. <u>Insertion of Table 3.1.1 in Form GSTR-3B<\/u><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3190\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image3-1.png\" alt=\"\" width=\"807\" height=\"401\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image3-1.png 807w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image3-1-300x149.png 300w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image3-1-768x382.png 768w\" sizes=\"auto, (max-width: 807px) 100vw, 807px\" \/><\/p>\n<p><strong>\u00a03.\u00a0<u> Additional mode for payment of GST <img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3192 alignright\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image8.png\" alt=\"\" width=\"244\" height=\"174\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image8.png 307w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image8-300x214.png 300w\" sizes=\"auto, (max-width: 244px) 100vw, 244px\" \/><\/u><\/strong><\/p>\n<p>Earlier the modes for payment of GST were:<\/p>\n<ul>\n<li>E-Payment,<\/li>\n<li>Over the Counter,<\/li>\n<li>NEFT\/RTGS.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Now, the government has provided additional modes for payment of GST as per Rule 87(3) of CGST Rules:<\/p>\n<ul>\n<li>Unified Payment Interface <strong>(UPI)<\/strong> from any bank.<\/li>\n<li>Immediate Payment Services <strong>(IMPS)<\/strong> from any bank.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3193\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/1.jpg\" alt=\"GST\" width=\"496\" height=\"140\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/1.jpg 538w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/1-300x85.jpg 300w\" sizes=\"auto, (max-width: 496px) 100vw, 496px\" \/><\/p>\n<p><strong>4. <u>Transfer of Electronic Cash Ledger amount to a distinct person<\/u><\/strong><\/p>\n<p>A registered person may, on the portal, transfer any amount of tax, interest, penalty, fee, or any other amount available in the Electronic Cash Ledger under the Act to the Electronic Cash Ledger for Integrated tax or Central tax of a distinct person as specified in sub-section (4) or (5) of section 25 in FORM GST PMT-09:<\/p>\n<p>Provided that no such transfer shall be allowed if the said registered person has any unpaid liability in his Electronic Liability Register.<\/p>\n<p><strong style=\"font-size: 14px;\">\u00a05. <u>Option to view return filing frequency<\/u><\/strong><\/p>\n<p>The <strong><a href=\"https:\/\/www.akgvg.com\/gst-related-services.php\">GST portal<\/a><\/strong> has now enabled the option to view return filing frequency. This can be done for any GST-registered person. Frequency can be checked for the current(2022-23) and previous financial year(2021-22). This will help in identifying QRMP(Quarterly Return Filing and Monthly Payment of Taxes) and Non-QRMP dealers.<\/p>\n<p>Steps for checking return filing frequency:-<\/p>\n<ul>\n<li>Go to <a href=\"https:\/\/services.gst.gov.in\/services\/searchtp\" target=\"_blank\" rel=\"noopener\">https:\/\/services.gst.gov.in\/services\/searchtp<\/a>,<\/li>\n<li>Enter the GSTIN for which you want to view the frequency and enter the captcha,<\/li>\n<li>Go to the bottom of the page and click on \u2018Show Return Filling Frequency\u2019.<\/li>\n<\/ul>\n<p><strong>\u00a06. <\/strong><strong><u>Manner of re-credit in Electronic Credit Ledger<\/u><\/strong><\/p>\n<p>Difficulties were being faced by the taxpayers in taking re-credit of the amount of refund in the E-Credit Ledger in cases where any excess or erroneous refund was sanctioned to them and had been paid back by them along with interest and penalty prescribed.<\/p>\n<p>Categories of refunds that can be re-credited through form GST PMT &#8211; 03A:-<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3191\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image4.png\" alt=\"GST\" width=\"529\" height=\"235\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image4.png 529w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image4-300x133.png 300w\" sizes=\"auto, (max-width: 529px) 100vw, 529px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3194\" src=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image2.png\" alt=\"GST\" width=\"604\" height=\"356\" srcset=\"https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image2.png 604w, https:\/\/www.akgvg.com\/blog\/wp-content\/uploads\/2022\/08\/image2-300x177.png 300w\" sizes=\"auto, (max-width: 604px) 100vw, 604px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>This content is meant for information only and should not be considered as an advice or legal opinion, or otherwise. <a href=\"https:\/\/www.akgvg.com\/\">AKGVG &amp; Associates<\/a> does not intend to advertise its services through this.<\/strong><\/p>\n<p>Posted by<\/p>\n<p>CA Tarun Kapoor<\/p>\n<p>AKGVG &amp; Associates<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Continuing with the amendments of the GST portal, here are some more points for the same: \u00a02. Insertion of Table 3.1.1 in Form GSTR-3B \u00a03.\u00a0 Additional mode for payment of GST Earlier the modes for payment of GST were: E-Payment, Over the Counter, NEFT\/RTGS. &nbsp; Now, the government has provided additional modes for payment of&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[666,29],"class_list":["post-3188","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst-services","tag-amendments-on-the-gst-portal","tag-gst"],"_links":{"self":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/3188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/comments?post=3188"}],"version-history":[{"count":6,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/3188\/revisions"}],"predecessor-version":[{"id":3286,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/posts\/3188\/revisions\/3286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/media\/3218"}],"wp:attachment":[{"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/media?parent=3188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/categories?post=3188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.akgvg.com\/blog\/wp-json\/wp\/v2\/tags?post=3188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}