GST Network is working on a system to provide statement of liability shown in supply return GSTR-1 through emails to taxpayers, its CEO Prakash Kumar said on Thursday.
The liability in GSTR-1 should match that shown in GSTR-3B to avoid any mismatch and wrong payment of taxes.
While GSTR-1 is filed by sellers and contains invoice-wise and category-wise details of all outward supplies. This has to be filed by 11th of the succeeding month.
GSTR-3B is the summary return based on which tax is paid by the seller. It contains category-wise summary of both inward and outward supplies and tax payment details. This has to be filed between 20-24th of the succeeding month depending on the category of taxpayer.
"Very shortly we are going to give a pdf, where respective tables of liability of GSTR-3B based on GSTR-1 will be shown and sent via email to all tax payers. The idea is whatever you have filed in the GSTR-1 and how it goes from different tables of GSTR-1 to 3B, complete mapping with transparency," Kumar said at an Assocham event here.
He said data analytics have been divided into two parts one, for those who are trying to game the system and second, for policy formulation.
"We have done some scoring, risks scoring and then we are working to categorise we call it classification of tax payers, based on different groups to find out who are the outliers who do not follow the same pattern," Kumar added.