Rajya Sabha informed about steps to tackle GST return mismatch, non payment of taxes

GST Network has started sharing with tax officers data on the mismatch in summary and final returns filed by businesses, as well as those who have generated e-way bill but not filed returns.

GSTN, the company which provides the technology backbone for the new indirect tax regime, is working in business intelligence and analytics, which includes 360-degree profiling of taxpayers and fraud analysis.

In a written reply to the Rajya Sabha, Minister of State for Finance Shiv Pratap Shukla said, GSTN is conducting the comparison of GSTR-1 and GSTR-3B for liability analysis, GSTR-2A & GSTR-3B for comparison of input tax credit (ITC) claims, and analysis regarding taxpayers who have generated e-way bill but not filed tax returns.

"The reports generated are shared with tax authorities for taking appropriate action," he said. GSTR-3B is the summary sales returns, while GSTR-1 is the final returns filed by taxpayers. GSTR-2A is system generated purchase returns. Shukla said GSTN has started work on business intelligence and analytics.

"Different scenarios of BI have been identified on which work is going on such as Persona-based Analysis, Predictive Analysis, Fraud/Anomaly Detection, Statistical Scoring, 360-degree view taxpayers, Circular Trading & Network Analysis etc," the minister said. The GSTN will focus on the development of new return filing, further improving the user interface, and business intelligence and analytics, he said.