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Gap between GST law and IT Systems (GSTN) and GST Returns for registered taxpayers

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  • Gap between GST law and IT Systems (GSTN) and GST Returns for registered taxpayers

    Directorate General of Goods and Service Tax (Southern Region) has been entrusted to study and analyse “the gap between GST law and IT Systems (GSTN)” and “Returns for the registered taxpayer and related Returns” on the following “Terms of References”.
    • To analyze whether the IT modalities for the taxpayer implemented by GSTN are in line with provisions of CGST Act, 2017 and Rules
    • To analyze 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 analyze the adequacy/deficiency in data in the existing returns and suggest addition/deletion, if any.
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