Updates have been made to the GST registration process, including changes to the Composition restriction table and enhancements to the Registration module. It is now mandatory to add at least two partners/promoters/directors for certain types of business constitutions. Unregistered persons can now apply for a Temp. Id for refund. A new functionality has been added to allow taxpayers to transfer their cash ledger amount between different GSTINs registered under the same PAN. UIN taxpayers can now report details of invoices issued by OIDARs in their Form GSTR-11. A new FO Portal has been made available for taxpayers enabled for e-Invoice. The cut-off date for reporting credit notes, amending reported invoices, and limitation of eligible ITC in GSTR-1 has been changed to November 30th of the subsequent Financial Year. A functionality has been provided for GTA taxpayers to opt for paying tax under the forward charge mechanism. A new functionality has been deployed in the Appeals module to withdraw Appeal applications filed by taxpayers and tax officers.
Source Taxguru
