The below revision made in the GST portal with effect from January 2022, some of the major revisions are:

 

  • Aadhaar Authentication for Revocation of registration: Taxpayers who have done Aadhaar Authentication/E-KYC are only considered eligible to file an application for revocation of canceled GST (form REG-21).
  • Extension of days for filing revocation application: Taxpayer can apply for revocation of cancellation of registration from the date of cancellation order passed even after 30 days but within 90 days by filing additional fields such as Reason for Condonation for the delay and can also add supporting documents.
  • Quarterly filing of form ITC-04 removed: Taxpayer (Job worker’s) whose aggregate turnover exceeds Rs. 5 Crore in preceding financial year are required to file form ITC-04 on a half-yearly basis i.e., two times in a year, and all other taxpayers, on the other hand, are required to file it on an annual basis.
  • Removal of merged banks from GST payment gateway: GST removed the 8 merged banks from its payment gateways to make payment for return or due liability, these are:
  • Allahabad Bank
  • Andhra Bank
  • Corporation Bank
  • Dena Bank
  • Oriental Bank of Commerce
  • Syndicate Bank
  • Vijaya Bank
  • United Bank of India