Streamlining Taxpayer Interactions via the GST Portal

The Goods and Services Tax (GST) portal has introduced a direct communication feature, allowing suppliers and recipients to interact directly within the system. This functionality aims to simplify compliance by facilitating prompt exchange of essential information.

Purpose of the Taxpayer Communication Facility

This feature allows both suppliers and recipients to exchange notifications on the GST portal. Users receive alerts for new messages, fostering a transparent environment and minimizing errors. This direct interaction capability is restricted for taxpayers registered under TDS, TCS, and non-resident categories. For instance, if a buyer, 'X', needs to claim Input Tax Credit (ITC) but their supplier, 'Y', has not yet uploaded the relevant invoice to GSTR-1, 'X' can utilize this tool to request the invoice upload from 'Y'.

Key Features of the Taxpayer Communication System

The facility for communication between taxpayers offers several important functionalities:

• It facilitates direct message exchange between suppliers and recipients through notifications.
• Taxpayers can both review and respond to messages they receive.
• New notifications can be initiated by either a supplier or a recipient, with the counterparty receiving an alert upon logging into the GST portal.
• Each notification sent also triggers an email or SMS to the respective counterparty.
• Recipients have the option to upload information about missing documents and then notify the supplier, who can subsequently include these invoices in their GSTR-1 form.
• A single GSTIN can receive a maximum of 100 notifications from one taxpayer within a specific tax period.
• The ability to upload and download documents via this feature is anticipated for future release.

Step-by-Step Guide to Using the Communication Feature

Initiating a Notification to a Supplier

1. Access the Portal: Navigate to the official GST portal. From the menu, select Services, then User Services, and finally, the Communication between taxpayers option.

2. Understand the Page Layout: The 'Communication between taxpayers' screen presents four distinct tabs:

   • Inbox: Displays all newly received notifications and replies from other taxpayers.
   • +Compose: Allows a taxpayer to draft and send a new message to either a supplier or a recipient.
   • Outbox: Contains a record of all notifications or replies previously sent.
   • Download CSV template: Provides a template for bulk uploading multiple notifications simultaneously.

3. Draft a New Notification: Select the +Compose option. On the 'Send a new notification' page, choose 'buyer' from the 'notification to' dropdown. Input the supplier's GSTIN, which will automatically populate their trade or legal name. Then, add a subject line, limited to 50 characters.

4. Specify Action Required: In the document details area, select the appropriate action. These actions serve various purposes:

   • File Missing Document: Used by a buyer to request a supplier to upload missing documents.
   • Rejected-Amendment Required: For a buyer to ask the counterparty to modify an invoice, debit note, or credit note.
   • Rejected-Wrongly sent to me: Allows a buyer to inform the counterparty that a document was incorrectly sent.
   • Re-Uploaded document: A taxpayer can notify a supplier to either delete or re-upload an existing document.
   • Payment made: A recipient can use this to confirm payment to the supplier.
   • Others: For any additional information not covered by the predefined categories.

   When a supplier sends a notification to a buyer, the following options are available under the 'Action required' tab:

   • Payment not received: The supplier can use this to inform the buyer about an outstanding payment.
   • Others: For any other relevant information.

5. Add Document Details: Click the plus icon to input specific document details. After entering the information, click Save. Then, select the applicable rate from the dropdown and input the taxable value. The system will automatically calculate the tax amount.

6. Include Remarks: The buyer can add any additional comments or remarks for the supplier in the designated section.

7. Send Notification: Click the Send button. A confirmation message, "Your notification has been successfully sent to counterparty," will appear. Click OK. If any modifications are needed before sending, the Reset button can be used.

Viewing Notifications from Suppliers

1. Check Inbox: The supplier will find new notification alerts in their 'Inbox' tab. Click on this tab to view the incoming messages.

2. Review Details: New notifications are highlighted in bold at the top of the list. Click View to access the full details of the notification.

Responding to a Supplier Notification

1. Initiate Reply: On the notification details page, click the Reply/Take action button to compose a response.

2. Select Action and Add Remarks: Choose the action taken from the dropdown menu and provide any necessary remarks for the supplier.

3. Send Reply: Click Send. A confirmation message, "Reply has been successfully sent," will confirm successful delivery.

Directly Uploading Missing Documents to GSTR-1

To upload missing documents directly into Form GSTR-1, follow these steps:

1. Enable Upload: Mark the checkbox under the 'Upload to GSTR-1' field.

2. Specify Action and Details: Choose the Action Taken by the supplier from the provided dropdown menu and then input the relevant details.

   • Important: Only documents that have not yet been filed in Form GSTR-1 can be uploaded by a supplier.

3. Add Remarks and Upload: Enter any necessary remarks in the 'Supplier Remarks' section, then click the UPLOAD TO GSTR-1 button.

4. Confirmation: A message stating "Document upload request is successful" will be displayed. Click OK to acknowledge.