FAQ > Communication Between Taxpayers
1. What is “Communication between Taxpayers” functionality?
“Communication between Taxpayers” functionality facilitates taxpayer to communicate with counterparty
and request for an action on the document reported/ uploaded by him/her or by counterparty through GST Portal.
To utilize this facility:
a. Taxpayer needs to log into the GST portal and navigate to Services > User Services > Communication Between Taxpayers option.
b. Taxpayer can perform the following tasks:
• Taxpayer can send new notification to a Supplier or a Recipient.
• Taxpayer can send return filling reminder to his/her supplier (not to Recipient).
• Taxpayer can read and reply to the notifications received.
• Taxpayer can directly upload the GSTR 1 document if not submitted and filed already.
• Taxpayer can view notifications sent and reply received for the sent notifications.
c. An Email and SMS intimation will be sent to counterparty on registered email address and mobile number.
d. Taxpayer will get an alert for the unread notifications, if any.
2. Which type of taxpayers are eligible to use “Communication Between Taxpayers” facility?
All registered persons, except those registered as TDS, TCS and NRTP, have been provided access to Communication Between Taxpayers facility. These registered persons (except those registered as TDS, TCS and NRTP) have been provided the link - Communication Between Taxpayers under the Services tab on their dashboard.
3. To whom the notification can be sent by a taxpayer using “Communication Between Taxpayers” facility?
A taxpayer can send the notifications to their Suppliers as well as to their Recipients.
Send Notification to Other Taxpayer
4. Can I send a notification to other taxpayer from GST Portal?
Yes, you can send notification to other taxpayer (a Recipient or a Supplier) from GST Portal. Navigate to Services > User Services > Communication Between Taxpayers > Compose option, which will facilitate in sending notifications to another taxpayer.
5. Will any intimation be sent to other taxpayer once a notification is sent?
Yes, the counterparty taxpayer will receive an e-mail on his/her registered e-mail address and an SMS will also be triggered to his/her registered mobile number for all the notifications received. Also, an alert will be shared on GST portal at Dashboard > Services > User Services > Communication Between Taxpayers > Inbox (Notification & Reply Received) option
6. What is the maximum number of notifications which can be sent to same GSTIN (counterparty) by a taxpayer?
A taxpayer is not allowed to send more than 100 notifications if he/she is sending notification to same GSTIN (counterparty). In case of the monthly return filers, the taxpayer is allowed to send 100 notifications to a particular counterparty for that month. In case of the quarterly return filers, the taxpayer will be able to send out 100 notifications to a particular counterparty for that quarter.
Example for monthly filing users: For the month of October 2020, a monthly user is allowed to send a total of 100 notifications to a particular counterparty. However, when November 2020 starts, the counter is reset to 0, and he/she can again send 100 notifications to the same counterparty for November 2020 and similarly for the next months.
Example for quarterly filing users: For the month of October-November-December 2020, a quarterly user is allowed to send a total of 100 notifications to a particular counterparty. However, when January 2021 starts, the counter is reset to 0, and he/she can again send 100 notifications to the same counterparty for next quarter January-February-March 2021 and similarly for the next quarters.
Note: Tax period is same as the return period.
View Notification Sent to Other Taxpayer
7. Can I view the notification sent by me to other taxpayer from GST Portal?
Yes, you can view the notification sent to a Recipient or a Supplier from GST Portal. Navigate to Services > User Services > Communication Between Taxpayers > Outbox (Notification & Reply Sent) option, to view notifications sent to other taxpayers.
View & Reply to Notification received from Other Taxpayer
8. Can I view notifications issued by a Recipient or a Supplier at the GST Portal?
Yes, you can view notifications issued by a Recipient or a Supplier at the GST Portal. Navigate to Dashboard > Services > User Services > Communication Between Taxpayers > Inbox (Notification & Reply Received) option to view the notifications issued by a Recipient or a Supplier at the GST Portal.
9. Can I reply to notifications issued by a Recipient or a Supplier at the GST Portal?
Yes, you can reply to notifications issued by a Recipient or a Supplier at the GST Portal. Navigate to Dashboard > Services > User Services > Communication Between Taxpayers > Inbox (Notification & Reply Received) option to View and Reply/Take Action on the notifications received from a Recipient or a Supplier at the GST Portal.
10. Can I view the reply received against notification sent to a Recipient or a Supplier at the GST Portal?
Yes, you can view reply against a notification sent to a Recipient or a Supplier at the GST Portal. Navigate to Dashboard > Services > User Services > Communication Between Taxpayers > Outbox (Notification & Reply Sent) option to view the reply sent to a Recipient or a Supplier at the GST Portal.
11. Can I upload any attachment while sending reply of the notification?
Yes, you can upload attachment while sending reply of the notification. Up to four files in JPEG or PDF format with maximum file size of 5 MB can be uploaded as supporting documents.
Upload details of missing documents
12. Can I upload details of missing documents into Form GSTR 1 directly on GST Portal?
Yes, Recipient can send details of missing documents like Invoice, Debit Note, Credit Note (not submitted and filed by supplier in their Form GSTR-1) to the Supplier using this facility (either manually entering the data or using a CSV template). Supplier will have an option to upload such documents directly in Form GSTR-1 of the nearest open period, using this functionality.
Example: Recipient can add a missing document for previous financial years as well. For Feb 2021, recipient can upload missing document for FY 2019-20 and 2020-2021. But they cannot upload missing document for FY 2018-19.
For uploading document in the Form GSTR-1, there can be following three scenarios.
Scenario 1: Document is already submitted and filed in Form GSTR-1 by the supplier of a particular tax period: If supplier tries to upload same document again from the communication channel using “Upload to GSTR-1” option then GST Portal will search the document in the last two financial years, whether record is available in Form GSTR-1 or not, based on the ‘Document Number’ and ‘Document Date’ details. If document already exists and Form GSTR-1 has been filed by the supplier, then GST Portal will show a message ‘It is already filed’ and ‘Upload to GSTR-1’ option will be disabled.
Here, two financial years mean period on or after ‘Document Date’ ie If document date is 19 June 2020, the GST Portal will search records for FY 2019-20 and 2020-21.
Scenario 2: Document is saved but not submitted/filed in Form GSTR-1 by the supplier of a particular tax period: If the supplier tries to upload it from the communication channel using “Upload to GSTR-1” option, GST Portal will allow its upload and the document will overwrite the available document and stay in saved state and this new details will be uploaded while filing Form GSTR-1 by the supplier.
Scenario 3: Document is neither saved nor filed/submitted in Form GSTR-1 of a particular tax period: If the supplier tries to upload it from the communication channel using “Upload to GSTR-1” option, GST Portal will allow its upload.
13. Can I upload and download the documents in CSV format while sending notifications?
Yes, you can upload and download the documents in CSV template while sending notifications as well as manually. Fifty documents/records can be added in excel sheet of CSV template for a particular notification. If you need to send more than fifty documents/records, initiate a new notification.
14. How many documents/records can be manually added through UI or screen for a particular notification?
Fifty documents/records can be manually added through UI or screen in a particular notification. If you need to send more than fifty documents/records, you need to initiate a new notification.
15. Can I upload any attachment while sending notification?
Yes, you can upload attachment while sending notification. Up to four files in JPEG or PDF format, with maximum file size of 5 MB each, can be uploaded as supporting documents.
Intimation of the notification
16. Is an alert given on GST portal to a recipient of a notification/reply received?
Yes, an alert will be given to the taxpayer who is receiving the notification on logging to the GST portal, if there are any new notifications or any replies received.
However, sender can see the notification sent in his/her Outbox by navigating to Dashboard > Services > User Services > Communication Between Taxpayers > Outbox (Notification & Reply Sent) option.
17. Is an email or SMS alert received by a Recipient or a Supplier when a notification is sent by counterparty?
Yes, the receiver will receive an e-mail on his/her registered e-mail and an SMS will also be triggered to his/her registered mobile number on receiving the notification. However, sender can see the notification sent in his/her Outbox by navigating to Dashboard > Services > User Services > Communication Between Taxpayers > Outbox (Notification & Reply Sent) option.
FAQs > Unblocking of E-Way Bill Generation Facility
Overview
1. Why my GSTIN is blocked for E-Way Bill generation facility?
Your GSTIN will be blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for last two or more consecutive tax periods.
2. How can my E-Way Bill generation facility be unblocked?
Your E-Way Bill generation facility would be automatically unblocked on the EWB Portal, if you file your GSTR-3B Return / Statement in FORM CMP-08 and the default in Return filing is reduced to less than two tax periods. You may also file online request for unblocking of E-Way Bill generation facility, in Form GST EWB 05, to your jurisdictional tax official.
3. How can I submit application for unblocking of E-Way Bill generation facility and what is the process followed once the application is submitted?
You can submit application for unblocking of an E-Way Bill generation facility through an online request, citing the grounds, why your facility may be un-blocked along with the supporting documents, if any, to your Jurisdictional Tax Official.
The steps below explain the complete process that is being followed, after the application for unblocking of E-Way Bill generation is submitted.
Your GSTIN will get blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for last two or more consecutive tax periods.
Thereafter taxpayer may submit the application for unblocking of E-way Bill generation facility along with the supporting documents to the Jurisdictional Tax Official.
The Tax official receives the application for unblocking of E-Way bill generation and issues a Personal Hearing notice against the application.
The taxpayer can view the Personal Hearing Notice issued by the Tax official. The taxpayer can file a reply, attach required documents, and submit it either using DSC or EVC.
The Tax official then issues order against the application considering the supported documents attached by the taxpayer. The tax official can issue either accept or reject order against the application.
In case the Tax officer issues Order of Acceptance for unblocking application, the facility to generate E-way bill against that particular GSTIN will get unblocked, upto the validity period given in the order.
In case the Tax officer issues Order of Rejection for unblocking application, the facility to generate E-way bill against that particular GSTIN will remain blocked and will be treated as closed status for that ARN.
Note: The tax official cannot reject an application without issuing Persona Hearing Notice against the application submitted.
The taxpayer can view the orders issued by the tax official in the ORDERS tab of Case Details page. Also, system would send the intimation to the Taxpayer via email and SMS.
Viewing Orders of Unblocking of EWB Generation
4. Where can I view the status of order issued by Tax Official on my application for Unblocking of E-Way Bill generation facility?
In case, the order for rejection/acceptance of the unblocking request made by the taxpayer is issued by the Tax Official, Email and SMS of acceptance/ rejection of order will be sent to you on your registered email id and mobile number. Such orders can be seen by you after login to the GST Portal.
Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility.
Click here to know more about viewing orders issued by the Tax Official.
5. What are the steps to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility?
Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility. Also, intimation of acceptance/ rejection order will be sent to you on the registered email id and mobile number.
Click here to know more about viewing orders issued by the Tax Official.
6. What is the duration for which unblocking of an E-Way Bill generation facility is valid?
Unblocking of an E-Way Bill generation facility is valid upto the period indicated by the Tax Official in his/her order.
Post the expiry of the validity period, the taxpayer will continue to be unblocked in the E-way bill system for generation of EWB, if the taxpayer is not in the defaulter list, after expiry of validity period.
Post the expiry of the validity period, the taxpayer will be automatically blocked in the E-way bill system, if the taxpayer is still in the defaulter list, after expiry of validity period. This will happen if taxpayer fails to file Form GSTR-3B return / Statement in FORM CMP-08 for last two or more consecutive tax periods, after expiry of validity period.
Notification to Taxpayer
7. How will I get to know if my E-Way Bill generation facility has been blocked?
An SMS/ Email is sent at the registered mobile number/ email id of the taxpayer whose E-Way Bill generation facility has been blocked. Also, during such period, you or any other user, including a Transporter, will not be able to generate E Way Bill against your GSTIN, either as consignor or consignee.
Note: Every time there is a change in the status regarding unblocking of E-way billing system, an SMS and email is sent directly to the taxpayer.
8. How will I be notified of any action taken by Tax Official on my application for unblocking of E-Way Bill generation facility?
After the Tax Official issues a notice for personal hearing / online Order in respect of your request for unblocking of the E-Way Bill generation facility, the copy of the said notice/order is made available on your dashboard. Also, an Email and SMS will be sent to your registered email id and mobile number. You will also be able to reply and upload supporting documents online in reply to a notice. To view notice/order navigating Services > User Services >View Additional Notices/Orders option.
9. Will I receive any reminder before the expiry of my validity period as indicated in unblocking order?
Yes, the GST Portal will send a reminder mail and an SMS before the expiry of validity period as indicated in unblocking order, prompting you to file returns within time to avoid blocking of E-Way Bill generation facility again. This mail is sent 7 days before the date of expiry of validity period.
10. E-Way bill generation facility was blocked for me, for which I raised an application and then it was unblocked. But now the facility is again blocked. Why my unblocked E-Way Bill generation facility has been blocked again?
This automatic blocking may happen if the validity period as given by Tax Official has expired and you have failed to file Form GSTR-3B return / Statement in FORM CMP-08 for last two or more consecutive tax periods (i.e. if the taxpayer is still in the defaulter list after expiry of validity period).
11. Is it possible to block my E-Way Bill generation facility before the expiry of the validity period?
No, E-Way Bill generation facility will not be blocked before the expiry of the validity period, as given by the tax official. However, E-Way Bill System will automatically 'Block' the Taxpayer post the expiry of the validity period. This automatic blocking will be done, if the extended period as given by Tax Official has expired and taxpayer has failed to file Form GSTR-3B return / Statement in FORM CMP-08 for more than two consecutive tax periods.
Application Statuses
12. What are the various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility?
Listed below are the various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility:
Order Generation Enqueue - When Order generation is pending with Tax Official
Order of Acceptance Issued - When Order is generated by Tax Official for acceptance of unblocking of E-Way Bill generation facility request of taxpayer
Order of Rejection Issued - When Order is generated by Tax Official for rejection of unblocking of E-Way Bill generation facility request of taxpayer.
Already Unblocked- Dropped – When the Tax Official submits the order of unblocking for a Taxpayer and the status of the taxpayer was already unblocked at E-way bill System.
Pending with Tax Officer – When the application is pending with the Tax Official for decision.
Personal Hearing Notice Issued – When the Tax Official issues a personal hearing notice to the taxpayer.
Reply to Personal Hearing Filed – When the taxpayer files reply to the personal hearing notice.