Tax Payer Card- Logic Document
Evaluation Areas and Factors:
The rating is applied only on Tax Payers having annual turnover above 1.5 Cr under Regular Tax Payer Category.
Period of Data Used for calculation: The data used for calculation is from July 2017 till 01.10.2021 (which will be updated on quarterly basis).
1. Timely Filing of Returns:
In this factor wo are trying to rank the tax payers based on their action towards timely filing of returns viz GSTR3B and GSTR 1 based on statutory due dates.
Ranking of the factors:
| Return | 100 | 75 | 50 | 25 | 10 | 0 |
| GSTR 3B | Before due date | Due date to Within 10 days | Between 10 days to 1 month | Between 1 month to 3 month | 3 month and more | Defaulter Not filed |
| GSTR 1 | Before due date | Due date to Within 10 days | Between 10 days to 1 month | Between 1 month to 3 month | 3 month and more | Defaulter Not filed |
Weightage: 30% (GSTR3B) + 20%.(GSTR1)
Total Score = GSTR3B + GSTR1 , maximum value will be 50.
(For more information on filing table pts met gst.gov.in Search Tax Payer option)
2. Filing of Annual Return
In this factor we are trying to rank the tax payers based on their action towards Ming of Annual returns (GSTR 9).
Ranking of the factors:
| SCORING CRITERIA | ||||||
| Return | 100 | 75 | 50 | 25 | 10 | 0 |
| GSTR 9 | Before due date | Due date to Within 10 days | Between 10 days to 1 month | Between 1 month to 3 month | 3 month and more | Defaulter Not filed |
Total Score : Maximum 20 marks for filing of GSTR9 of all financial years.
(For more information on filing table pls visit gst.gov.in Search tax Payer option)
Note: The scoring of normal taxpayers below 2 CR turnovers is calculated based on scores in timely filing and accurate Ring.
3. Accurate Filing of Monthly Returns:
In this factor we are ranking the performance of the tax payer based on accuracy of declarations made in the GSTR 3B filed with respect to GSTR I / eWay Bill / GSTR 7. To rank this we have considered the percentage of variation with figures in GSTR 3B.
Ranking of the factors:
| SCORING CRITERIA | ||||||
| Return | 100 | 90 | 75 | 50 | Under 50 | 0 |
| OTP as per GSTR 3B v/s GSTR 1 / e Way-Bill / GSTR/ | Nil Difference | Diff within 5% of total value | Diff within 5% to 10% of total value | Diff in between 10% and 25% of total value | Diff in between 25% and 50% of total value | Diff above 50% |
Weightage: 30%
Total Score = Maximum value will be 30
Note:
If GSTR-7 or e-Way is not filed for corresponding Taxpayer, the scores from other parameters are considered.
