GST Compliance – Communication Between Taxpayers

Communication Between Taxpayers

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

The GST system provides a built-in facility for communication between taxpayers. This helps suppliers and recipients to send notifications, reminders, and exchange information on invoices, credit/debit notes, and payment status. It also allows missing document upload directly to Form GSTR-1, thereby enhancing compliance and transparency.

This manual consolidates the law basis, process steps, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Basis for Communication Facility

2. Eligibility

3. Functionalities Available

4. Step-by-Step Process

5. Types of Notifications & Actions

6. FAQs (with Basis)

7. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis for Communication Facility

• Section 168, CGST Act, 2017 – Empowers CBIC/GSTN to prescribe procedures.

• Rule 138C, CGST Rules, 2017 – Allows electronic notices & communication.

• GSTN Guidelines – Provides portal-based communication between taxpayers.

👥 2. Eligibility

• Available to all registered taxpayers except:

  • TDS deductors.

  • TCS collectors.

  • Non-resident taxable persons (NRTP).

🛠️ 3. Functionalities Available

• Send new notification to Supplier or Recipient.

• Send return filing reminders to suppliers.

• Reply to notifications received.

• Upload missing documents directly to Form GSTR-1 (if not yet filed).

• View notifications sent and replies received.

📌 4. Step-by-Step Process

1. Login at www.gst.gov.in.

2. Navigate: Services > User Services > Communication Between Taxpayers.

3. Tabs available:

   • Inbox: View notifications/replies received.

   • + Compose: Send new notification.

   • Outbox: View notifications/replies sent.

   • Download CSV Template: Bulk upload (up to 50 documents).

4. Fill required details: GSTIN of counterparty, subject, period, form type (GSTR-1/3B), action required.

5. Add remarks, attach supporting documents (max 4 files, 5 MB each).

6. Click Send. Email/SMS intimation goes to counterparty.

📌 5. Types of Notifications & Actions

• To Supplier: Missing document request, amendment required, wrongly sent, payment made, re-upload request.

• To Recipient: Payment not received, other information.

• Replies: Missing document filed/uploaded, document not belonging, payment confirmation, etc.

❓ 6. FAQs (with Basis)

Q1. What is “Communication Between Taxpayers”?
Portal-based messaging between suppliers and recipients for compliance purposes. (FAQ 1)

Q2. Who can use it?
All taxpayers except TDS, TCS, NRTP. (FAQ 2)

Q3. How many notifications can I send to same counterparty?
Max 100 per return period (month/quarter). (FAQ 6)

Q4. Can I attach files with notifications/replies?
Yes, up to 4 files (JPEG/PDF, max 5 MB each). (FAQ 11 & 15)

Q5. Can I upload missing invoices directly to GSTR-1?
Yes, if not already filed. Supplier can upload via this facility. (FAQ 12)

Q6. Are alerts sent for new notifications/replies?
Yes, via portal, email & SMS. (FAQ 16 & 17)

✅ 7. Compliance Checklist (Fillable Format)