1. What is the “Communication between Taxpayers” functionality?
“Communication between Taxpayers” functionality facilitates taxpayer to communicate with counterparty and request for 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 the “Communication Between Taxpayers” facility?
A taxpayer can send the notifications to their Suppliers as well as to their Recipients.
Send Notification to Other Taxpayers:
4. Can I send a notification to other taxpayers from GST Portal?
Yes, you can send a notification to another 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 taxpayers 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 (the 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 taxpayers 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’ i.e. 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 the 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.
