Print Icon

Dear Professional Colleagues,

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:



Last date for availing credit


23-04-2019 or actual date of filing of GSTR 9, whichever is earlier


20-10-2019 or actual date of filing of GSTR 9, whichever is earlier


24-10-2020 or actual date of filing of GSTR 9, whichever is earlier


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.

Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at

Best regards,



About Us

AMRG & Associates is an established Chartered Accountants firm. It came into existence in 1984 and since then has grown its branches across major Indian cities such as Delhi, Mumbai and Chandigarh. Since its inception, it has become one of the leading chartered accountants’ firms in North India. AMRG & Associates offers its clients a wide range of exceptional services through the expertise of its highly motivated group of trained professionals. The firm provides expertise in financial and business advisory, tax and regulatory, audit and assurance and risk advisory services.

AMRG & Associates has a client base of 200+ companies & individuals. The firm's approach to service delivery helps to provide value-added services to its wide clientele. Our differentiation is derived from a rapid performance based, industry-tailored and technology-enabled business advisory services delivered by talented professionals in the country.

Corporate office (Delhi, India) : AMRG Tower, 23, Paschim Vihar Extension, Main Rohtak Road, New Delhi -110063, T - 011-47322696 / 97

Branch office (Mumbai, India) : Shop no 14,Adarsh Nagar Bldg No 4,Kolbad, Thane West 400601.

Branch office (Sydney, Australia) : Unit 9, 14-15 Junia Avenue, Toongabbie NSW 2146,

Sydney, Australia.

International Desk (USA) : Wiener & Garg LLC 6000 Executive Boulevard, Suite 520 |

Rockville, MD 20852, T - 301.881.4244 | D - 240.833.4002


© -2022 AMRG & Associates All Rights Reserved. This document has been written for the general interest of our clients and professional colleagues and is subject to change. This document is not to be construed as any form of solicitation. It is not intended to be exhaustive or a substitute for legal advice. We cannot assume legal liability for any errors or omissions. Specific advice must be sought before taking any action pursuant to this document.

Follow us on

You are receiving this email because you opted in via our website.

Our mailing address is

AMRG Tower, 23, Paschim Vihar Extension, Main Rohtak Road, 

New delhi-110063 India

This email was sent by to