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

7 Important Upcoming GST System Enhancement

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