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GST: Submission providing inputs on gap between GST law and IT Systems (GSTN) and GST Returns for registered taxpayers
GST: Submission providing inputs on gap between GST law and IT Systems (GSTN) and GST Returns for registered taxpayers

May 21, 2021

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Directorate General of Goods and Service Tax - Southern Region (DGGST) was entrusted with the task to study and analyse “the gap between GST law and IT Systems (GSTN)” and “Returns for registered taxpayer and related Returns” on the following “Terms of References”.

  • To analyse whether the IT modalities for the taxpayer implemented by GSTN are in line with provisions of CGST Act, 2017 and Rules
  • To analyse adequacy/deficiency/ make provision in GSTN system and to propose upgradation/ modification/ addition in light of suggestions provided by stakeholders.
  • To suggest modifications in returns, if any, including related changes in laws, rules and formats applicable.
  • To analyse the adequacy/deficiency in data in the existing returns and suggest addition/deletion, if any.

In this regard, we have made detailed submission on May 6, 2021 highlighting gaps between the GST Law and IT systems and also suggesting improvements in the GST returns. As part of our submission, we have requested the government to simplify and correct various anomalies currently existing in the GST law and IT systems. Our suggestions include removing restriction in terms of the number of times an amendment can be made in B2C category under GSTR-1, allowing negative values in GSTR-3B, scrapping GSTR 2A or making GSTR 2B dynamic with invoices submitted post 11th of month being generated instantly in next month’s GSTR 2B, amongst others.

Our detailed submission to DGGST is attached for your reference

 


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Download Attachment

20210506_NASSCOM_Suggestions_GSTNStudy_DGGST-SZU-CHENNAI.pdf

Tejasvi

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