7 Important Upcoming GST System Enhancement

1. GST Returns

-Questionnaire Based NIL Filing of GSTR1: 2 steps filing

-Changes in GSTR-3B to capture 9(5) supplies e-Commerce

-Mandatory HSN codes in table 12 of GSTR-1

-e —invoice JSON download/API for recipient/Supplier – Part A

-Improvement in filing process of GSTR-4 (Annual), some alert for table 6 to avoid “0” value.

2. GST Registration

• Geo-Spatial data Integration for taxpayers to help declaring correct address
• Auto-revocation of bulk-suspended taxpayers on filing of returns and ensuring compliances
• Allowing document upload in cancellation / rejection order in GST REG 19 and GST REG -05
• Implementation of Toggle button in record search functionality to search registration orders with respect to GST REG — 05.

3. Tech Enhancement

• Single Onetime Authentication Key (STAK) to make the OTP authentication in return filing more reliable and faster
• Gee-Coding for facilitating taxpayers and tax administrations
• Advance cyber security analytics and proactive threat hunting
• Capability to build unplanned BCP-DR drill to improve redundancy in the IT system

4. Misc.

• Front Office Revamp to improve taxpayers experience
• Migration of Kerala to Model-2
• Change in storing of holiday list in GST system and calculation of due dates based on common working days between center and state
• Changes suggested in the functionality of “Aadhaar authentication or e-KYC verification for Refund module”

5. E-Invoice under GST

• Implementation of multiple IRPs: Under process
• e-invoice JSON download facility for the supplier/recipient: Infra augmentation is in process

6. FASTag

• Integration of FASTag (RFID) System of NHAI with e-Way Bill System of GST for capturing real-time vehicle movement
• Introduced for live monitoring of the movement of goods (Phase one completed)
• Mobile app has been provided to field officers for live intervention and enforcement

7. Tech Enhancement

• Capacity upgrade at Gateway layer to allow up to 3 lakhs taxpayers at GST Portal concurrently and augmented application and Data Processing Layer to improve the taxpayers experience through parallel processing.
• Upgrading the Network bandwidth and resources to ensure high traffic and through put.
• Removal of the redundant codes of old returns (GSTR 2 and 3) which were causing slowness on the GST Portal while processing data of the taxpayer.
• Enhanced performance testing of the application to accommodate higher loads
• Enhanced Knowledge Repository for quick reference in event where problems are requiring quick resolution
• Several optimizations in business processes with a view to upkeep the ease of doing business like requirement based optimization of returns, reducing steps in preparing, payments and filing returns
• Enhanced Security governance system to thwart cyber attack with nil security breach till date