Various changes have been proposed in the GST infrastructure and return formats. Some of them are as follows:-
- Increase in handling limit from 1.5 Lakh taxpayers to 3 lakhs
- Facility to create vendor/ customer master for the taxpayer on the portal
- Machinery tool for matching details of purchase register and GSTR 2A
- Date of filing column to be added in both GSTR-1 and GSTR-3B
- Both amendment date and original date to be shown in returns regarding amendments done in 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
- To reduce the difference between GSTR 1 and GSTR 3B, Auto-calculation of liability in GSTR 3B based on the data furnished in GSTR 1
- 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
It is expected that soon relevant notifications shall be released regarding these changes.
