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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION NO. 2559
TO BE ANSWERED ON MONDAY, MARCH 9, 2026/PHALGUNA 18,1947 (SAKA)
“GST COMPLIANCE AND RETURN-FILING REFORMS”
✝2559. SHRI SATISH KUMAR GAUTAM:
SHRI ANURAG SHARMA:
SHRI CAPTAIN BRIJESH CHOWTA:
SHRI DHARAMBIR SINGH:
SHRI LAVU SRI KRISHNA DEVARAYALU:
SMT. MALA RAJYA LAXMI SHAH:
SMT. MAHIMA KUMARI MEWAR:
SHRI VISHWESHWAR HEGDE KAGERI:
SMT. KAMALJEET SEHRAWAT:
SHRI HARIBHAI PATEL:
SHRI SHANKAR LALWANI:
SHRI PRAVEEN PATEL:
SHRI DAMODAR AGRAWAL:
DR. NISHIKANT DUBEY:
SHRI BHARATSINHJI SHANKARJI DABHI:
Will the Minister of FINANCE be pleased to state:
(a) the status of reforms undertaken by the Government to simplify and streamline the compliance of
the Goods and Services Tax (GST) and filing procedures of return, including changes made in the
structure of return, auto-population of data and the updatation mechanisms;
(b) the key measures taken to reduce compliance burden for small and medium taxpayers to improve
the accuracy and integrity of filing process;
(c) the manner in which these reforms made an impact on return-filing timelines, compliance levels,
dispute generation and Ease of Doing Business (EoDB);
(d) whether the Government, in consultation with the GST Council, has undertaken any assessment of
the effectiveness of these GST compliance and return-filing reforms;
(e) if so, the details thereof; and
(f) whether the Government proposes to organise GST facilitation camps or establish a GST help
centre in Bhiwani-Mahendragarh Lok Sabha Constituency to assist small traders and MSMEs, if
so, the details thereof?ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a) to (e)
i. Functionality for filing of NIL GST monthly return through SMS has been
created for benefit of taxpayers.
ii. Also, e-invoicing under GST has been implemented and made effective from
August 1, 2023. Presently, taxpayers with turnover upto 5 crore, issue invoice through
e-invoicing which are auto-populated in GSTR-1 of the seller, facilitating them in
filing their GSTR-1 and thus GSTR-3B.
iii. Sequential filing of GSTR-1 and GSTR-3B: Filing of GSTR-1 has been made
mandatory before filing of GSTR-3B for a tax period with effect from 01.10.2022.
This ensures that invoice details declared in GSTR-1 by the seller are used to auto-
populate the tax
liability in his return to be filed in GSTR-3B and is also used to auto-populate ITC to
be availed in return to be filed in GSTR-3B by the purchaser.
iv. In order to further streamline auto-population of tax liability data in returns, an
optional facility in GSTR-1A was introduced in August 2024, allowing taxpayers to
amend GSTR-1 data before filing GSTR-3B, thereby aligning tax liability discharged
in GSTR-3B to that declared by the taxpayer in his GSTR-1.
v. In order to further streamline auto-population of ITC data in returns, the
Invoice Management System (IMS) facility has been introduced on the GST portal in
late 2024. It allows recipients to accept, reject, or mark invoices as pending when
these are saved or filed by their supplier taxpayers helping taxpayers to cross-verify
and reconcile invoices reported by suppliers in their GSTR-1, thereby streamlining
and strengthening the ITC claim process.
vi. In order to nudge taxpayers in timely filing of returns certain measures have
been undertaken, such as:
• Registration can be suspended if a taxpayer has not furnished returns for a
continuous period of 6 months in case of regular taxpayer and 2 tax periods months in
case of composition taxpayer.
• E-Way Bill generation is blocked automatically when regular taxpayers fail to
file GSTR-3B for two consecutive tax periods.vii. In order to reduce the frequency of filing of returns, various scheme are
available to typically small taxpayers such as:
• A scheme of quarterly return filing and monthly payment (QRMP) has been
introduced where small taxpayers with turnover up to Rs. 5 crores have an option to
file returns on quarterly basis, instead of monthly return.
• Similarly, very small taxpayers, with turnover upto Rs. 1.5 crores (75 Lakhs in
special category states), can subject to certain conditions, opt to register under
composition scheme, under which return is to be filed on annual basis, along with
quarterly payment of tax.
viii. GSTR-1 and GSTR-3B filings has recorded a cumulative increase affirming
that the mandating sequential filing of returns has had a measurable and positive
impact on taxpayer compliance.
(f) GST-related assistance is presently being provided through Central Goods & Services
Tax Division, Bhiwani for Bhiwani-Mahendragarh Lok Sabha Constituency, where taxpayers
can obtain guidance relating to registration, return filing, compliance issues and grievance
resolution.
Further, a GST Help Centre has been established in the CGST Commissionerate,
Rohtak, as per extant instructions. The field formations of the Central GST Commissionerate
regularly undertake taxpayer outreach and facilitation activities across the Commissionerate
to assist small traders, MSMEs, and new taxpayers. These initiatives include the organization
of GST awareness programmes, trade facilitation camps, grievance redressal meetings, and
taxpayer assistance sessions from time to time, depending upon local requirements.
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