New functionalities to be deployed on the GST portal

The Goods and Services Tax (GST) portal is going to introduce new functionalities to provide a smooth and hassle-free experience to the taxpayers. Also, the GST portal aims to simplify the compliances for the taxpayers using the following functionalities, which are to be deployed on the portal shortly.

Negative liability statement to composition taxpayers in “Ledgers” module

In case of a negative liability in any tax period of a composition taxpayer and when no tax is required to be paid by the taxpayer, the said negative liability would be maintained in the negative liability statement. The negative balance lying in the negative liability statement can be automatically adjusted against the liabilities of subsequent tax periods.

The statement would be accessible in the following path:

Login to the GST Portal > Services > Ledgers > Negative Liability Statement

Download and auto-population of Form GSTR-4A in the “Returns” module

GSTR-4A is an auto-drafted statement generated for composition taxpayers reported by their registered suppliers in their Form GSTR-1 or GSTR-5. Also, the GSTR-4A contains the details submitted by their TDS deductors in Form GSTR-7.

The taxpayers can download the details of Form GSTR-4A. This is also available in an excel file. The excel file contains a consolidated summary of the supplies at the GSTIN level for the complete financial year, which must be reported in GSTR-4, i.e., the annual return for composition taxpayers.

The summary will also be auto-populated in Table 4A and 4B of their Form GSTR-4.

Inclusion of common product names in the HSN Directory

The existing HSN master has been updated with the product names commonly used in trade to a particular HSN code. Also, one can download the entire HSN directory in excel format under the link “Download HSN in Excel Format”.

One can search for any HSN code under the ‘Search HSN’ functionality in pre and post-login on the GST portal.

For any clarifications/feedback on the topic, please contact the writer at

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