Directorate General of Systems & Data Management Central Board of Indirect Taxes & Customs Department of Revenue, Ministry of Finance CBIC-GST Application MAY 2019
Directorate General of Systems & Data Management
Central Board of Indirect Taxes & Customs
Department of Revenue, Ministry of Finance
CBIC-GST
Application
MAY 2019
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From the Desk of the Member, CBIC & Principal Director General
The beginning of the new financial year offers us an opportunity
to take stock of the work already done and, more importantly, set new and
higher goals for leveraging IT for a more efficient and transparent
administration of GST. In this context ‘GST Handholders’ play a critical role
in providing support to the field formations in the making effective use of
the CBIC-GST application. Accordingly, this Newsletter is focused on the
theme “Purposeful Contribution of the CBIC-GST Application
Handholders”.
An analysis of the Handholders work including average assists
per month, type of assists and the feedback provided by the field
formations shows that in two-third cases, their performance is
satisfactory. There is certainly scope for significant improvements in
regard to their utilization and if this is done, we would have a quicker
resolution of the common local issues such as accessing reports etc. It is,
therefore, suggested that Zones may review the performance of their
designated Handholders and develop a plan to make the best use of these
critical resources.
Like in the previous months, this Newsletter identifies the
additional functionalities and queries that have since been built in the
application for quicker access to desired data. 6 more MIS reports have
also been added. Additionally, monitoring tools have been provided for 83
tasks which would help in the oversight of the tasks at hand.
(Sandeep M. Bhatnagar)
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1. New GST functionalities during April 2019
a. Functionalities available on GST Common Portal:
b. Functionalities available in CBIC-GST Application:
Tax officers can track the pending tasks under registration module for 33
actions, under Formation Task details.
Tax officers can track the pending tasks under ACL module on 14
parameters to manage work allocation, under Formation Task details.
Tax officers can track the pending tasks under refunds module for 21
actions in ITC refunds and SABS refunds, under Formation Task details.
Tax officers can view items under 15 heads under returns module, under
Formation Task details – with some tasks to be enabled post roll out of
functionalities.
Tax officers can search for any GSTIN details, under Taxpayer view, based
on GSTIN number – including allocation to Centre/State, type of
registrant, legal name, address, ZCDR and Active/inactive status.
4 MIS reports are added under Registration – Composition taxpayers,
Number of taxpayers, history of amendment, and registration
cancellation details.
Taxpayers can do online filing of Form GSTR-9C, audited annual accounts
and reconciliation statement, for Financial Year 2017-18.
Offline utility of Form GSTR-9C is also available.
Offline utility of Form GSTR-9A is made available for the composition
taxpayers.
Any (unregistered) person who wishes to, seek Advance Ruling from the
Authority or claim refund etc., can now obtain a User ID on the GST
Portal and then file the relevant application.
NRTP/TDS/TCS/OIDAR Tax payers can now select a GST Practitioner to
apply for Revocation Application of registration, in Form GST REG-21, to
be field by them.
Giving passport number has been made optional for NRTP Taxpayers,
while applying for a fresh registration.
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c. Presently available modules and forms:
As on 30.04.2019Overall GST functionality position
NUMBER OF
FUNCTIONALITY
NEEDED
FUNCTIONALITY NOT
AVAILABLE ON GST
COMMON PORTAL
FUNCTIONALITY
AVAILABLE ON
CBIC SYSTEM
FUNCTIONALITY NOT
AVAILABLE ON
CBIC SYSTEM
NUMBER OF
FUNCTIONALITIES
AVAILABLE ON GST
COMMON PORTAL
GSTR 1A, 3,
3A, 4A, 6A
ASMT 02, 04, 06,
07, 09
ASMT 10, 12, 14,
15, 16, 18
RFD 01 to 09
ARA 02, 03
DRC 02, 08 to 19,
21 to 25
-
APL 05 to 08
ADT 01 to 04
INS 01 to 05
CMP 07
-
CMP 03 (Stock intimate), CMP 05 (SCN to not avail composition), CMP 06 (reply to SCN)
PMT 04 (discrepency in ledger),
PMT 07 (Discrepency in payment)
GSTR 9C (Reconciliation
statement and certificate)
ITC 02 (declaration for transfer)
Handled by NIC and field
officers directly
ASMT 01, 03, 05, 08
ASMT 11, 13, 17
RFD 01 to 09 ready at back end
ARA 01 will go to AAR
DRC 01, 03 TO 06, 20
APL 01, 02, 03, 04
CPD 01 to 02
Handled by PrCCA and DoR
6 3 3
7 5 2
17 16 1
4 3 1
5 5 0
4 0 4
3 3 0
3 0 3
4 13 0
1 0 1
7 1 6
2 0 2
4 0 4
0 0 0
0 0 0
101 82 28
1
0
5
0
0
5
0
6
9
2
20
0
4
4
5
62
7
7
22
4
5
9
3
9
13
3
27
2
8
4
5
163
31
194 101
MODULE
FUNCTIONALITY
NEEDED
AS PER GST LAW
CMP 01 to 07
PMT 01 to 07
GSTR-1,1A,2,2A,2X,3,3A,
3B,4,4A,5,5A,6,6A,7, 7A,
8, 9, 9A, 9C, 10, 11(Annual
return )9B not notified
ITC 01 to 04
TRAN 01 to 03
EWB 01 to 04, INV 01
ASMT 01 to 09
ASMT 10 to 18
RFD 01A,01B, 01 to 11
ARA 01 to 03
DRC 01 to 25, 07A, 08A
CPD 01 to 02
APL 01 to 08
ADT 01 to 04
INS 01 to 05
Total
STL 01 to 12, + others
Grand Total
Registration
Payment
Return
E-WAY bill
Provisional
Assessment
Assessment /
Scrutiny of return
Refunds
Advance Ruling
Dispute Resolution(Adjudication + Recovery)
Appeal
Audit
Investigation
Fund settlement between Centre & State
-30 29 1 REG-08
-
030REG 01 to 30
PCT 054 4 015PCT 01 to 05
1 MIS report is added under Returns giving details of due filers, non-
filers and filers.
1 MIS report is added under Payments giving details of gross GST
revenue for a period.
Reports requested for downloads are available under “Report
Download” giving history of downloads.
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To assist the field formations in adoption of the new technology rolled out
through CBIC GST application handholders have been provided. These are
under the direct supervision of an officer in the field. The handholders
have been given the following responsibilities:
3. Adoption of new technology - role of CBIC-GST Application
• Sharing E-WAY bill data pulled from NIC
• Annual reconciliation statement GSTR 9C
• Show cause notice and adjudication DRC -01 to DRC -06
• Provisional Assessment ASMT 01 to 09
• Return scrutiny ASMT 13 to 18
• Investigation INS 01 to 05
• All India, Zonal and Commissionerate Dashboards
Providing handholding support to CBIC officers in using various modules
in the CBIC GST Application.
Guiding users and providing technical support for known issues within
their scope.
Helping CBIC officers in mapping and newly introduced functionalities.
Analyze the gap between application and users’ expectations and assist
users identifying the problems and in raising complaints with the proper
authority.
Availability of Handholders:
111 Handholders are presently working in 89 cities across the country.
2. Prioritized Application Developments
a.
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A list of the handholders with their place of working is available online
using the following link
Geographic spread of the Handholders is shown below:
https://cbic-gst.gov.in/application-
handholding-support-tracker.html
b. Ensuring readiness of Handholders by DGS prior to posting with field
offices:
A ten days training, as detailed below, of the CBIC-GST application is
provided to each Handholder once he/she is on-boarded, to play a
meaningful role in field capacity building.
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FAQs
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After completion of training, Handholder needs to go through the
assessment for their knowledge check on CBIC-GST application
conducted by an officer of DG Systems, Delhi.
If the resource secures 70% or more marks in the assessment, then DG
systems issues the deployment letter to the resource for their selected
CBIC Commissionerate location.
In case the resource fails to secure 70% marks in the assessment in first
attempt then he/she gets two more chances to clear the assessment. In
case the resource is not able to clear the assessment in all three chances
then resource is not hired.
Trend of number of instances of assistance provided by the handholders
(March-April ‘19):
c.
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So the average assistances provided by a handholder in a month is around
50, or around 2 to 3 assists per working day.
Zone-wise trend of number of assists provided by the handholders
(March-April ‘19):
The spread of these handholders with the count of instances at each zone
for reported incidences is given below:
d.
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e.
This suggests the average assists is ~43 per month with CGST Zones of
Bengaluru, Bhopal and Meerut in top 3 of assistance from the
handholders, while CGST zones of Delhi, Vishakhapatnam and Guwahati in
bottom 3 of assistance.
Analysis of the work done at the handholders level for the Month of
March ‘19 and April ’19:
The field officers are seeking help from the handholders in four areas,
namely
i. Guidance on the application functionalities and hands-on training provided by handholders.
ii. Technical assistance due to application issues.
iii. Other IT issue which are not linked to application.
An analysis of the issues faced by the officers indicates the following trend:
So, the handholders guiding the officers and providing hands on training
accounts for half of the cases, while one-fourth of cases are technical
issues related to application access, for which tickets needs to be raised
with CBEC Mitra and another one-fourth instances are related to non-
application IT issues for which tickets need to be raised with Saksham
Seva.
The guidance provided by the Handholders allow a local resolution of the
issue without a need of raising a ticket, which slows down the decision
time at field level.
Top 10 Issues reported by the Officers (March & April 2019):
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So, the handholders guiding the officers and providing hands on training
accounts for 40% of the cases, while 40% of cases are technical issues
related to application access, for which tickets needs to be raised with
CBEC Mitra and another 20% instances are related to non-application IT
issues for which tickets need to be raised with Saksham Seva.
The guidance provided by the Handholders allow a local resolution of the
issue without a need of raising a ticket, with the Handholder working in
tandem with the local HP-Resident Engineer to resolve issues. This
quickens the resolution at field level.
Top 10 Issues reported by the Officers (March & April 2019):
Updating of Taxpayer Email ID and Mobile Number
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The fields officers are recommended to use the facility of web ticketing
available for CBIC Mitra using the https://cbic-gst.gov.in/help.html link,
which allows them to generate an application reference number for each
incident. The ticket will allow the issue to be resolved either at the
individual level or through a change in application in case it is impacting
many officers. This will also allow DGS to prevent the issues going forward.
Analysis of the most engaged handholder, providing maximum assists to
field officers, indicates that the guidance, hands-on training and working
in tandem with HP resident engineer reduces the number of tickets
required to be raised.
CBECMITRA
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Feedback of the Handholders provided by the CGST formations:
A monthly feedback of the Handholder is submitted by the controlling
officer in the CGST Commissionerate concerned. The feedback is given on
a rating scale of 1-5, in following format:
f.
The compilation of the feedback received from January to March 2019 is
given below:
Resource has sufficient knowledge of GST Application.
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So 58% of Handholders feedback is in category of Satisfied and Very
Satisfied. Feedback isn’t provided for 42% of handholders.
Suggestions to improve the assistance available from
Handholders
The above analysis suggests that there is much scope of increasing the
assistance taken from the Handholders, from the present 2-3 times per
day. This is especially necessary as the analysis suggests that the increase
in guidance and hands-on training by the Handholders greatly improves
the adoption of new technology by the field formations and reduces the
number of tickets raised at CBEC-MITRA or Saksham Seva, indicating a
quicker resolution of local issue. This can be easily done by scheduling
fixed schedules for hands-on training provided by the Handholders, like in
afternoon two days a week. A standing order at field level in this regard
may help.
Feedback and Suggestions
DGS is striving to make the CBIC-GST Application user friendly and
responsive to the needs of the users by regularly involving the field
formations in both its development and the UAT (User Acceptance
Testing). Likewise, inputs are always taken from the field formations and
Directorates for new MIS reports and improvements in existing reports.
DGS would like to thank the field formations for their support and looks
forward to receiving continuous feedback and suggestions, which may
please be sent to
All newsletters are available on:
CBIC website www.cbic.gov.in> GST > GST Background Materials for
reference purpose.
CBIC website cbec-gst.gov.in> Media > CBEC GST Application Newsletter
4.
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