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GSTN – Upcoming changes/initiatives:-

♦ SMS based NIL Return filing for GSTR-3B and GSTR-1.

♦ Improvements in GSTR-2A to show the status of filing of GSTR-1 and GSTR-3B by the supplier.

♦ To show status of amendment of invoice with month of amendment.

♦ Providing detail of invoices considered for computation in table 8A of GSTR-9.

♦ Flow of ITC due to IGST paid on import from ICES to GST System.

♦ Linking GSTR-1 with GSTR-3B (for flow of liability). PDF mail of filled GSTR-3B.

♦ Linking GSTR-2A/2B & ICEGATE data with GSTR-3B for better ITC management.

♦ Delinking of credit/debit notes with invoices in GSTR-1

GSTN – Upcoming changes with Matching Tool/Reconciliation Features:-

♦ Matching Tool for comparison of system drafted purchase register and own purchase register.

♦ Facility to create Vendor Master /HSN masters on taxpayer dashboard.

♦ Communication of channel between buyer and supplier for missing invoices.

♦ Improvement of Comparison Table of liability and ITC.

The general direction of user experience improvement:-

♦ Enabling GSPs to do some more activities.

♦ Compilation of common errors and way around.

♦ Showing the status of the application after every stage of processing.

The following new features are made available to taxpayers:

  • The system computed summary of GSTR-3B is available based on filed GSTR-1/IFF, GSTR-2B and GSTR-3B (previous period). It can be downloaded by clicking on ‘SYSTEM GENERATED GSTR-3B’ button.
  • The summary is generated for tables 3.1 (a), (b), (c), (e) and table 3.2 from filed GSTR-1/IFF.
  • Table 3.1(d) and 4(A)(1), (3), (4), (5) and 4(B)(2) is auto-drafted based on GSTR-2B.
  • System has computed interest in Table 5.1 on account of the delayed filing in previous period.
  • The values so auto-drafted may be used to fill in relevant tables in FORM GSTR-3B.
  • System computed PDF for liability in GSTR-3B

Upcoming Changes in GSTR-1, GSTR-2A, GSTR-3B

Note: This summary is generated for information and guidance purposes only. Please enter correct values, after due verification.

Challenges in ITC declaration using GSTR-2A:-

♦ Dynamic statement

♦ Has both uploaded and filed documents

♦ No system aid to determine available ITC

♦ Document sit in original tax period hence difficult in reconciliation

♦ Long time for downloading GSTR-2A

Introducing GSTR-2B:-

♦ Static Statement generated monthly

♦ PDF and Emailer

♦ Document-level ITC Available and Unavailable

♦ ITC summarization aligned with GSTR-3B

♦ Instant download of PDF, EXCEL

♦ Filter and Search options

♦ Advance search to view documents beyond 1000 record.

GSTR-2B Home Screen

GSTR-2B Home Screen

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