Upcoming changes in GSTN and its impact on the present GST return filing system Source Economic Times

• A series of other changes have been proposed to the GSTN infrastructure and return formats. Key changes include:
  
  

  ·         Enhancement of the capacity of the GSTN common portal to handle 3 lakh taxpayers at any single point of time (increased from 1.5 lakh currently).

  ·         Facility to create vendor/ customer master for the taxpayer on the portal dashboard.

  ·         A matching tool for taxpayers on the GST portal to match the details of purchase register and GSTR 2A.

  ·         A communication channel between buyer and supplier, to communicate with vendor for the missing invoices.
  
  

  ·         Showing the status of registration and refund application on the portal dashboard.

  ·         Compilation of common errors encountered by taxpayers on the portal and the solutions thereof, along with videos.

  ·         Option to download GSTR 2A for up to 500 transactions immediately as opposed to the current practice where taxpayers are required to raise a request for generation of Form GSTR 2A in excel form

  ·         ·  Additional columns in Form GSTR 2A to include date of filing of GSTR 1 and GSTR 3B of the vendor.

  ·         ·  In case of amended invoices, Form GSTR 2A shall show both amendment date and original return filing date which shall help in keeping track of the amended invoices.=·  IGST paid on import of goods to be directly flown to the GST portal from ICEGATE (Indian Customs Electronic Gateway) and displayed on the dashboard of the GST portal.

  ·           Auto-calculation of liability in GSTR 3B based on the data furnished in GSTR 1 in order to reduce the chances of difference between GSTR 1 and GSTR 3B.

  ·           Linking of Form GSTR 2A and ICEGATE to GSTR 3B for auto-flow of ITC with the facility to edit the amount at the user’s end.

  ·           Delinking of original invoice details with credit and debit notes as well as amendments to credit/debit notes so that the taxpayers are not required to report the original invoice details while filing ..
  
  

   For more details

  
  

• https://economictimes.indiatimes.com/small-biz/gst/upcoming-changes-in-gstn-and-its-impact-on-the-present-gst-return-filing-system/articleshow/77280479.cms