Development of new return filing system by GSTN

Circular No.ES/326 /2018-19                                                              December 24, 2018

To: Members of the Council

Sub: Development of new return filing system by GSTN

Dear Member,

We would like to inform you that the Ministry of Finance has issued a Press Release dated 18th December, 2018 informing about the development of new return filing system by GSTN.

Following are some of the important initiatives/improvements made for better User experience: -

  • Questionnaire for filing GSTR-3B to avoid errors by taxpayers.

  • Option to generate pre-populated Challan by the system to avoid depositing Cash in wrong Head by the taxpayers.

  • Introduction of one click Nil return filing.

  • Suggested utilisation of ITC informed to the taxpayer for discharging tax liability.

  • Contextual help for GST transactions like Registration, Returns, Payment, etc.

GSTN has started work on BI & Analytics. Different scenarios of BI have been identified on which work is going on such as Persona based Analysis, Predictive Analysis, Fraud/Anomaly Detection, Statistical Scoring, 360 degree view taxpayers, Circular Trading & Network Analysis etc. Further, GSTN has started sharing data with tax authorities on the following:

  1. Mis-match between figures reported in GSTR-1 & GSTR-3B.

  2. Mis-match between figures reported GSTR-3B and that computed by the system in GSTR-2A.

  3. Taxpayers who have generated e-way bill but not filed tax returns.

Comparison of GSTR-1 & GSTR-3B for liability analysis, GSTR-2A & GSTR-3B for comparison of ITC being claimed by taxpayers, and analysis regarding taxpayers who have generated e-way bill but not filed tax returns is being done and the reports generated are shared with tax authorities for taking appropriate action.

This is for your information.

Thanking you,

Yours faithfully,