The Goods and Services Tax Network (GSTN) has added some new features in Form GSTR 1 and GSTR 5. As per a communication issued by the portal, a field to enter cess amount paid on exports has been provided in table 6A of Form GSTR 1.
Taxpayers have been provided the facility to give details of supplies made to merchant exporters @0.1% in all returns.
In GSTR-1 and GSTR 5, on the addition of records (Invoices/ debit notes/ credit notes), an option has been provided to the 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.
It further said that taxpayers opting to pay tax under section 10 or where goods or services both supply becomes wholly exempt can declare ITA reversal or payment of tax on inputs held in stock or semi-finished goods or in finished goods and capital goods, in Form GST ITC03 made available on GST portal.
Further, before login on to the GST Portal, taxpayers can search results of last 10 Returns Transaction Status. The status will be shown as,
It further clarified that filing payment related grievances can be reported by any registered taxpayers and any user who has been assigned the temporary ID.
