Greetings of the Day !
The Directorate General
of Systems & Data Management had issued an update dated January 05, 2023,
regarding launch of New GST Reports in ADVAIT – reg.
ADVAIT has a variety of
reports, dashboards and data science models that offer deep insights into
taxpayer behaviour and compliance. Continuing with its endeavour to promote
data-driven action, ADVAIT team is happy to announce the launch of five new GST
reports on the portal. The reports are summarised below:
I. Performance of top
taxpayers as per returns (GST_RPTPDR_185): This report provides the top
taxpayers’ revenue, cash and ITC trends for the selected jurisdiction as per
returns for the selected financial year, along with the percent change over
last two years. (total three-year trend). The report will assist officers in
monitoring the performance of top taxpayers in their
jurisdiction.
It may be noted that
there are already six other reports in ADVAIT to individually monitor the
trends in tax payments, cash, ITC etc. The details are as under:
a) GST ITC Vs
TURNOVER COMPARISION: This report helps in identifying the taxpayers with
disproportionate growth in ITC as compared to taxable turnover.
b) ITC AVAILMENT AND
UTILIZATION TREND: The report provides the list of taxpayers whose ITC
utilization as compared to ITC availed for a month falls in the selected range.
c) ITC UTILIZATION GROWTH RATE MONITORING-GST: This report is to
monitor the increase or decrease in the ITC utilization by taxpayers. With the
help of this report, jurisdictional officers can identify the taxpayers having
huge growth or decline in ITC utilization.
d) GST 90:10
ANALYSIS OF TAX PAYMENT: This report provides the list of top taxpayers who
are contributing to 90% revenue (tax paid through cash) of the selected
Commissionerate for a financial year.
e) JURISIDICTION
WISE GST REVENUE: This report provides details of tax paid in cash and tax
paid using ITC during selected period and for selected jurisdiction, along with
comparative values for same period of previous financial year.
f) TOP 1000 PAN
BASED ON TAX PAYMENT: The report provides the list of top 1000 taxpayers
basis their pan India tax payment during the selected financial year.
II. Amount of ITC
availed after the time limit prescribed under Section 16(4) –
This report provides
details of ITC availed after the prescribed time limit under Section 16(4) of
CGST Act, 2017 for selected GSTIN for a financial year. The details of due
dates for availment as per Section 16 (4) are detailed below:
|
FY
|
Last date for availing credit
|
|
2017-18
|
23-04-2019 or actual date of filing of GSTR 9, whichever is earlier
|
|
2018-19
|
20-10-2019 or actual date of filing of GSTR 9, whichever is earlier
|
|
2019-20
|
24-10-2020 or actual date of filing of GSTR 9, whichever is earlier
|
|
2020-21
|
24-10-2021 or actual date of filing of GSTR 9, whichever is earlier
|
|
2021-22 & onwards
|
30 November of subsequent year or actual date of filing of GSTR 9,
whichever is earlier
|
III. Tax payment by
DRC-03: This report has been envisaged to enable
jurisdictional officers to check the payments made by taxpayers under DRC03 in
one place. The report provides users with the details of tax paid through all
DRC-03 forms for the selected financial year.
IV.
GSTR 9: Difference between tax paid and payable: This report gives a comparison between tax
paid and tax payable as populated in the GSTR-9 filed by taxpayers under the
selected jurisdiction for a financial year.
