Roll out of CBIC-GST Application December 2018:

Directorate General of Systems & Data Management

Central Board of Indirect Taxes & Customs

Department of Revenue, Ministry of Finance

Intelligent Tools:

The CBIC- GST application has provided intelligent tools to the field officers to take action to safeguard revenue and ensure legal compliance by the taxpayers.

These tools include the following:

·         The risk profile of each registration on 10 parameters.

·         Validation of Tran-I credit availability compared to the admissible amount in Central Excise/ Service Tax returns.

·         Identification of top 100 tax payers in a Zone/ Commissionerate/ Division/ Range based on GSTR 3Bs. 

·         Identification of top 100 tax payers in a Zone/ Commissionerate/ Division/ Range based on tax paid in cash( IGST + CGST + SGST + Cess)

·         Identification of tax payers administered by Center who have not filed returns or have stopped filing return (Returns> View Non-filers).

·         Complete Registration-profile of taxpayers at a ZCDR level giving bifurcation of migrated /new, distribution by type of registrants (normal/ composition/ TDS/ TCS etc.), distribution by constitution of business (company, proprietorship, public limited etc.) & distribution by nature of business activity (factory, wholesale, retail  etc.).

·         List of taxpayers who have not made any tax payment after registration.

·         HSN/SAC wise report of tax payable (report at Range level).

·         Applicable tax rates for any goods/services based on HSN or keyword search (on portal www.cbec-gst@gov.in under services head).

Close to 64 Lakh taxpayers have migrated to GST regime from erstwhile Central Excise/Service Tax/VAT and a Range can know the corresponding Central Excise Registration No. or Service Tax Registration No. of a GSTIN through the tax payer details MIS report thereby linking the taxpayers in pre-GST and post GST regime.

Besides, DGS is working With other DG GST, DG Audit, DG ARM to refine risk parameters to provide better insights to the field officers.

MIS Reports:

To ensure taxpayer monitoring, DGS has developed various MIS reports which are available to field officers from Zone upto Range level. The key reports are on the India & Zonal dashboard of Registration applications, Return filing, Payments and Refund. These reports are also daily sent to field formations daily.

A committee under ADG, DGS Chennai has also been formed comprising various stakeholders including the Zonal formations to improve existing MIS reports as well as suggest new reports. Further, the Chief Commissioners of GST were requested to suggest new reports that are required for further improving the tax administration. After several rounds of discussions, the Committee has finalized some new reports which are in the development stage.

The MIS reports that are currently available are as under:

S.No.	Report Description
A.	Registration
1.	Daily report on registrations for Chief Commissioners (Zonal level - taxpayers administered by Centre and State, new applications at CPC, registration pendency for different categories)
2.	Jurisdiction profile report (available at Zone >Commissionerate> Division > Range level giving position: (a) Number of migrated and new taxpayers, (b) Number of taxpayers managed by CBIC and States, (c) Distribution of CBIC taxpayers— normal, composition, TDS, TCS, Non-resident, ISD, UN bodies, (d) CBIC administered Taxpayers based on constitution of business — proprietorship, HUF, Public limited, Private limited, Partnership, Government, local authority etc., (e) Distribution of CBIC taxpayers based on business activity — factory, wholesale, retail, depot, warehouse, EOU etc., and (f) Number of new registration / core amendment applications pending with status
3.	Taxpayer details report (Number of taxpayers at Z/C/D/R, At Range level, list of all GSTlNs administered by Centre or State)
4.	Deemed registration report (Deemed registrations approved in different categories at Z/C/D/R)
5.	Registration cancellation report (Registrations cancelled at Z/C/D/R for a period, with reasons)
B.    Returns 6. Tax paid/offset report ((a) Month-wise IGST/CGST/SGST/CESS paid via cash or credit, including IGST settlement, at Z/C/D/R level, for taxpayers administered by Centre/State/AII, (b) list of taxpayers at Range level, (c) list of top 100 taxpayers at Z/C/D/R, on clicking EYE icon) 7. List of GSTR 3B return filers— report (List of taxpayers, at Range level, with days of delay in filing GSTR 3B, for a month and administered by Centre/State) 8. GSTR-3B Non-filers report (Available under Returns > View— non-filers) 9. Turnover report ((a) For a month, amount of outward 'taxable supplies (Zero-rated/Nilrated/others/Non-GST) at Z/C/D/R - level for -taxpayers administered by Centre/State/AIl. (b) List of taxpayers at Range level) 10. ITC Report                    ((a) For a defined period, amount of ITC (IGST/CGST/SGST/CESS) claimed for import of goods/services/reverse charge/lSD/Others at Z/C/D/R level for taxpayers administered by Centre/State/AII. (b) List of taxpayers at Range level) 11. HSN report (Top 100 HSN/SAC list with quantity cleared, taxable value, IGST/CGST/SGST/CESS, at Z/C/D/R for a month or up to a month, for taxpayers administered by Centre/State/AlI; report at 2/4/6 digits)     c.    Payments 12. Tax deposits breakup report ((a) list of top 100 taxpayers administered by Centre + States at Z/C/D/R, on clicking EYE icon, (b) month-wise IGST.CGST/SGST/CESS and total taxpayers making payments at Z/C/D/R, with list at Range level) 13. Total deposit summary report (IGST/CGST/SGST/CESS deposits for a defined month at C/D/R level for migrated (administered by Centre + State), new taxpayers (administered by Centre) and new taxpayers (administered by State) 14. Taxpayers who have made no payment post registration report (List of such taxpayer. administered by Centre/State/AII; at Range level) 15. Taxpayers making payment in the last FY but not in the current FY report (List of such taxpayers administered by Centre/State/AIl; at Range level) 16 Comparative Gross revenue report (for current and previous FY, with growth percentage, on IGST/CGST/SGST/CESS for taxpayers administered by Centre/State/All and for a defined period; at Range level)
D. Access Control Logic (ACL)
17.		Formation-Wise Officers List report — list of all officers mapped in a defined formation
18.		Permission Set-wise Officers report — Names of officers with different permission sets
19.		List of ACL Admins report— Names of officers assigned as ACL Admins (who can map others in application) at different formations (Board/Zone/Directorate)
20.		List of Permission sets report —Permissions (what actions can be taken and what information can be viewed) set by DGS at defined designations
21.		Jurisdiction-Wise Migration of Taxpayers report— list of taxpayers migrated IN or OUT from given jurisdiction to other jurisdiction, in a defined period
22.		Permission sets without users — List of permission sets which aren't allocated to an officer
23.		Jurisdictions without Taxpayers report — List of Range jurisdictions with no allocated taxpayers
24.		Formation details report — each formation address, phone, email, fax in Zone/Directorate/Board

In addition, daily mails are shared via DGS (through mail ID si.aces@icegate.gov.in) giving dashboards at Zone level (with data during the period 01.07.2017 till date):

a)  GST Registration Application Dashboard (Registration approved/ rejected/ pending for applications - new, GST Practitioner, TDS/ TCS, OIDAR, UN, core amendment - and Cancellation application; for taxpayers administered by Centre)

b) SABS Registration in 11 States (Registrations approved, rejected and pending at Division level, under CGST refunds for Special Area Based Exemption Scheme (SABS) in 11 States)

c)  GST Registration and Returns Dashboard (number of migrated& new and composition dealers registered and GSTR 3B/ 1/4, TRAN-I returns filed — separately for taxpayers ad ministered by Centre/State/ All)

d) GST Payments Dashboard (Zone/Commissionerate/State-wise tax collection at head level of IGST/CGST/SGST/CESS, and at sub-head levels tax/interest/penalty/fees/others — separately for taxpayers administered by Centre/State/ All)

e) GST ITC Refund Application Dashboard (Refund applications RFD-IA including number and amount for different grounds, with IGST/CGST/SGST/CESS claimed, Refund orders issued RFD-IB including number and amount for different grounds, with IGST/CGST/SGST/CESS refunded; number and amount re-credited via PMT-03); for taxpayers administered by Centre).

The MIS reports that are in the pipeline are as under:

S.No.	Name of the Report
	Registration
1.	List of Composition Taxpayers for the Formations report
2.	Formation wise number of taxpayers available for the selected period report (including Migrations from/to Cancellations, Revocations.)
3.	History of registration Amendments done by taxpayer report
4.	Formation wise list of Taxpayers with their revocation and cancellation application details report.
B.	Returns
5.	Tax paid — Up to month Report -Jurisdiction Tax behavior report.
6.	GSTR-3B & GSTR-I comparison report- Detailed Tax liability report
7.	NIL Return filers-Black listed Taxpayer report
8.	GSTR 1/4 Non-filers Report
9.	GST Returns filed type-wise report
10.	Export Report
11.	HSN Report—Top 100 Tax Payers -Taxpayer summary category wise report
c.	Payments
12.	Comparative report of top taxpayers - PAN wise - for the base year
13.	Comparative Tax Deposit Breakup with growth percentage (During and Up to the Month) report
14.	Mode of Payment Report SSOID-Wise Audit Trail report
D.	Access Control Logic (ACL)
15.	SSOlD-Wise Audit Trail report
16.	Transaction-Wise Audit Trail report
17.	Activity -Wise Audit Trail report
18.	GSTIN wise Audit Trail report
19.	Audit Trail for Additional Charge report
20.	Audit Trail for User Mapping report

For complete Report Click Below:

http://www.cbic.gov.in/resources//htdocs-cbec/gst/CBIC_GST_APPLICATION_NEWSLETTER_DECEMBER_2018.pdf