{"id":39900,"date":"2023-08-08T12:04:16","date_gmt":"2023-08-08T06:34:16","guid":{"rendered":"https:\/\/plyinsight.com\/?p=39900"},"modified":"2023-08-08T12:07:40","modified_gmt":"2023-08-08T06:37:40","slug":"technology-based-gst","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/technology-based-gst\/","title":{"rendered":"Technology based GST"},"content":{"rendered":"

While plenty will be said by way of how India fared with the goods and services tax (GST) in its first six years. It is unmistakable that GST has inspired even the most uninitiated into a technology-driven tax compliance and administration regime that is the world’s envy with nearly nothing required to be addressed offline.<\/span><\/p>\n

Cross-learning between Centre and states through HSN codes<\/strong><\/span><\/p>\n

The learning from each other facilitates collaboration, especially when inter-state evasions have to be investigated. The harmonized system of nomenclature (HSN) code forms the common thread to track, trace and cross-pollinate ideas.<\/span><\/p>\n

Affirmative action by taxpayer<\/span><\/strong>
\nWhile self-assessment is the legislative autonomy vested with the taxpayer, it includes the perils of any misstep by the taxpayer. Returns are to be furnished not because GSTN cannot ‘derive’ this information. Instead, it must be viewed as affirmative action by the taxpayer, to be held accountable for the assertions made, both expressed and implied.<\/span><\/p>\n

While liability self-assessed is disclosed in GSTRI returns, and is discharged in GSTR3B returns, refraining from availing of credit or making reversal to a certain extent are also affirmations that the taxpayer will be accountable for. It would be interesting to observe the development of new levels of jurisprudence when the audit trail is presented as evidence in support of the taxpayer’s misadventures.<\/span><\/p>\n

Automation<\/span><\/strong><\/p>\n

The backbone of GST is technology. GST has embraced unprecedented levels of automation in data validation and dissemination for departmental action.<\/span><\/strong><\/p>\n

Sophisticated evaluation criteria, apart from ensuring consistency, offers refinement in the selection of cases of inquiry while reducing subjectivity. And altering perceived evasion requires more pervasive use of technology to screen countryside data that is now available as information flows from all regulators. Inquiries become more targeted, and with this level of preparedness, tax evaders can be successfully brought to book and the recovery accelerated, leaving little room to dispute the well-investigated demands.<\/span><\/strong><\/p>\n

Exchange of information with various departments<\/span><\/strong><\/p>\n

Linear comparison of taxpayer’s data available with the income-tax department has exposed unprecedented levels of escaped turnover for detecting leakage in GST revenue. When the data submitted by the taxpayers to different regulators under various statutes like Companies Act, IBC, RERA, Legal Metrology, etc., does not match with that reported in GST returns, and the divergence is detected, it will provide irrefutable evidence to bring those adopting mischievous tax positions to book. Legal action against unscrupulous taxpayers will result in a level-playing field between dishonest and scrupulous taxpayers.<\/span><\/p>\n

Add the data available with banks, payment gateways; clearing houses, crypto exchanges and notified IUs, and Section 150 of CGST Act, 2017 will raise the bar for the development of intelligence to detect leakage.<\/span><\/p>\n

Experiments need time and GST has long passed the stage of experimentation. And the proof is in the revenue collection numbers. GST holds the promise to deliver the resources needed to turn this vision into the reality that the people of our nation deserve.<\/span><\/p>\n

\n

\u0924\u0915\u0928\u0940\u0915 \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u091c\u0940\u090f\u0938\u091f\u0940<\/strong><\/span><\/p>\n

\n

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\u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u093e HSN \u0915\u094b\u0921 \u0915\u0947 \u0938\u093e\u0925 \u0906\u092a\u0938 \u092e\u0947\u0902 \u0938\u0940\u0916\u0928\u093e<\/strong><\/span><\/p>\n

\u090f\u0915 \u0926\u0942\u0938\u0930\u0947 \u0938\u0947 \u0938\u0940\u0916\u0928\u0947 \u0938\u0947 \u0938\u0939\u092f\u094b\u0917 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948, \u0916\u093e\u0938\u0915\u0930 \u091c\u092c \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0915\u0930\u0935\u0902\u091a\u0928\u093e \u0915\u094b \u091c\u093e\u0902\u091a\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 HSN \u0915\u094b\u0921 \u0915\u093e \u0938\u092e\u0928\u094d\u0935\u093f\u0924 \u0924\u0930\u093f\u0915\u093e \u0916\u094b\u091c, \u0928\u093f\u0936\u093e\u0928 \u0926\u0947\u0939\u0940 \u0914\u0930 \u0935\u093f\u091a\u093e\u0930 \u0928\u093f\u0936\u0947\u091a\u0928 \u0915\u094b \u090f\u0915 \u0927\u093e\u0917\u0947\u0902 \u092e\u0947\u0902 \u0938\u0902\u092f\u094b\u091c\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/span><\/p>\n

\u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0915\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0915\u093e\u0930\u094d\u0930\u0935\u093e\u0908<\/span><\/strong><\/p>\n

\u0939\u093e\u0932\u093e\u0902\u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u092a\u093e\u0938 \u0938\u094d\u0935\u092f\u0902-\u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0940 \u0915\u093e\u0928\u0942\u0928\u0940 \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0938\u093e\u0925 \u0939\u0940 \u0907\u0938\u092e\u0947\u0902 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u090f \u0917\u090f \u0915\u093f\u0938\u0940 \u092d\u0940 \u0917\u0932\u0924 \u0915\u0926\u092e \u0915\u0947 \u0916\u0924\u0930\u0947 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u094b \u0938\u092c\u092e\u093f\u091f \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0907\u0938\u0932\u093f\u090f \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948 \u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0928 \u0907\u0938 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u094b \u2019\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u2019 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e\u0964 \u0907\u0938\u0915\u0947 \u092c\u091c\u093e\u092f, \u0907\u0938\u0947 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094d\u0935\u0940\u0915\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0915\u093e\u0930\u094d\u0930\u0935\u093e\u0908 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u0947\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b \u0935\u094d\u092f\u0915\u094d\u0924 \u0914\u0930 \u091c\u094d\u091e\u093e\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0926\u093e\u0935\u0947 \u0915\u093e \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930 \u0939\u0948\u0964<\/span><\/p>\n

GSTR 1 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0938\u094d\u0935\u092f\u0902 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930\u0940 \u0918\u094b\u0937\u093f\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0914\u0930 GSTR3B\u00a0 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0907\u0938\u0947 \u0905\u0926\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0938\u0947 \u0907\u0928\u0915\u093e\u0930 \u0915\u0930\u0928\u0947 \u092f\u093e \u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0938\u0940\u092e\u093e \u0924\u0915 \u092a\u0932\u091f\u093e\u0935 \u0915\u0930\u0928\u0947 \u0938\u0947 \u092d\u0940 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0926\u093e\u0935\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u092c\u0928\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u092c \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0905\u092a\u0930\u093e\u0927\u094b\u0902 \u0915\u094b \u0906\u0921\u093f\u091f \u091f\u094d\u0930\u0947\u0932 \u0915\u0947 \u0938\u093e\u0915\u094d\u0937\u094d\u092f \u0915\u0947 \u0938\u093e\u0925 \u092a\u0947\u0936 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0924\u094b \u0928\u094d\u092f\u093e\u092f \u092e\u0947\u0902 \u0928\u092f\u0947 \u0938\u094d\u0924\u0930\u094b\u0902 \u0915\u0947 \u0935\u093f\u0915\u093e\u0938 \u0915\u093e \u0905\u0935\u0932\u094b\u0915\u0928 \u0915\u0930\u0928\u093e \u0926\u093f\u0932\u091a\u0938\u094d\u092a \u0939\u094b\u0917\u093e\u0964<\/span><\/p>\n

\u0938\u094d\u0935\u091a\u093e\u0932\u0928<\/span><\/strong><\/p>\n

\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0930\u0940\u095d \u0939\u0948 \u0924\u0915\u0928\u0940\u0915\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947 \u0935\u093f\u092d\u093e\u0917\u0940\u092f \u0915\u093e\u0930\u094d\u0930\u0935\u093e\u0908 \u0915\u0947 \u0932\u093f\u090f \u0921\u0947\u091f\u093e \u092e\u093e\u0928\u094d\u092f\u0924\u093e \u0914\u0930 \u092a\u094d\u0930\u0938\u093e\u0930\u0923 \u092e\u0947\u0902 \u0905\u092d\u0942\u0924\u092a\u0942\u0930\u094d\u0935 \u0938\u094d\u0924\u0930\u094b\u0902 \u0915\u094b \u0917\u094d\u0930\u0939\u0923 \u0915\u093f\u092f\u093e \u0939\u0948\u0964<\/span><\/strong><\/p>\n

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\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u092d\u093e\u0917\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u093e \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928<\/strong><\/span><\/p>\n

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While plenty will be said by way of how India fared with the goods and services tax (GST) in its first six years. It is unmistakable that GST has inspired even the most uninitiated into a technology-driven tax compliance and administration regime that is the world’s envy with nearly nothing required to be addressed offline. […]<\/p>","protected":false},"author":1,"featured_media":39902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4801],"tags":[1075,280,1133,250,1130,4854,1143,919,291,1129,4180,1086],"class_list":["post-39900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-august-articles-2023","tag-cgst","tag-finance-minister","tag-goods-and-service-tax","tag-gst","tag-hike","tag-hsn","tag-india","tag-nirmala","tag-nirmala-sitharaman","tag-price","tag-taxpayer","tag-vaccine"],"yoast_head":"\nTechnology based GST - PLY INSIGHT<\/title>\n<meta name=\"description\" content=\"The backbone of GST is technology. 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