Listing its priorities for next six months, the Goods and Services Tax Network Friday said it will focus on development of new return filing system, improving the user interface and business intelligence and analytics. GSTN CEO Prakash Kumar said they are already doing simple analytics by matching GSTR-3B and GSTR-1 returns, based on which tax officials are sending notices to taxpayers under GST.

“We have analysed what the taxpayers have shown as liability in GSTR-3B and GSTR-1. We noticed there were some differences. This is one kind of analytics. Similarly we have GSTR-2A, what is accruing to him as deemed purchase based on his supplies and input tax credit and what he has taken. The third is related to what IGST was paid on import and what was claimed in GSTR-3B,” Kumar said. He further said: “Now that we have centralised data and all data is at one place, it is much easier to compare.”

The data analytics can be done on how same kind of taxpayers are behaving and also on circular trade, transactions only happening between a small group of people. “Once you have data at one place, there are techniques and we have started analysing. We will be developing tools for our tax officers so that they can do it themselves,” Kumar said.

Analysis can be on what is reported in E-way bill and what’s reported in GSTR-1. “Today analysis of E-way bill data will tell you which are the hub-and-spoke of a country for every commodity. Which commodity goes where and from where it is distributed,” Kumar said.