{"id":2477,"date":"2019-11-02T18:25:25","date_gmt":"2019-11-02T12:55:25","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2477"},"modified":"2019-11-02T18:25:25","modified_gmt":"2019-11-02T12:55:25","slug":"challenges-and-issues-in-new-gst-return","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/challenges-and-issues-in-new-gst-return\/","title":{"rendered":"Challenges and Issues expected upon Implementation of New GST Return"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Even though filing under the <a href=\"https:\/\/aktassociates.com\/blog\/gst-new-returns\/\">New GST Return<\/a> system enhances the Transparency and accuracy it has associated with certain challenges that have to be faced by the taxpayer which shall be discussed in this article.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2475 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Challenges-and-Issues-expected-upon-Implementation-of-New-GST-Return.png\" alt=\"Challenges and Issues expected upon Implementation of New GST Return\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Challenges-and-Issues-expected-upon-Implementation-of-New-GST-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Challenges-and-Issues-expected-upon-Implementation-of-New-GST-Return-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Challenges-and-Issues-expected-upon-Implementation-of-New-GST-Return-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h2><strong>The following are some of the Challenges and Issues In the Implementation of the New GST Return.<\/strong><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The new GST return system recommends the taxpayers to upload the invoices regularly on a real-time basis in <a href=\"https:\/\/aktassociates.com\/blog\/annexure-anx-1-and-anx-2-of-gst-new-return\/\">GST ANX-1,<\/a> to comply with the same the taxpayer has to put some extra effort by innovating a new mechanism or method to upload all the invoices issued and other related documents into the portal.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Concept of regular invoice uploading may lead to further complications such as losing the regular credit by a monthly return filer in respect of the goods purchased from a quarterly return filer if the seller misses to upload or not uploaded the invoices on a regular basis.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The new GST return system requires a frequent matching of the invoices uploaded by the supplier with the books of accounts to claim Input Tax Credit (ITC) which is a time-consuming process.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">To Comply with the concept of matching the invoices with the books of account on a daily basis, the Taxpayer has to invest extra time from his business activities or requires an additional human source to complete the Task.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">If in case the Taxpayer matches the invoices with the books of accounts at the time of filing his return, he may not have enough time to chase the suppliers who have missed to upload the invoices and thus the process may lead to claim an inaccurate or wrong <a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\">Input Tax Credit (ITC).\u00a0\u00a0<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Even though the Taxpayer has the possession of a physical invoice, he cannot claim the Input Tax Credit of such an invoice if the same has not been uploaded by the supplier in his return. Therefore in order to claim the full ITC credit, the taxpayer is in a need to track the missing invoices (invoices not reflected in his portal) and report the same to the respective supplier to take necessary actions.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/gst-return-filling\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1981 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png\" alt=\"GST Return Filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Under the new <a href=\"https:\/\/aktassociates.com\/blog\/gst-return-filing\/\">GST return Filing<\/a> System, communication with the vendor or dealer plays a major role in order to follow up the invoices missed or not uploaded in the portal and reconcile the differences if any.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The need for Technology Advancement and Automation- To submit the Return in time with accurate and precise information and to avoid the complexities in tracking the invoices and reconciling the difference, the taxpayer needs automation.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Even though filing under the New GST Return system enhances the Transparency and accuracy it has associated with certain challenges &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Challenges and Issues expected upon Implementation of New GST Return\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/challenges-and-issues-in-new-gst-return\/#more-2477\">Read more<span class=\"screen-reader-text\">Challenges and Issues expected upon Implementation of New GST Return<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2476,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Challenges and Issues expected upon Implementation of New GST Return<\/title>\n<meta name=\"description\" content=\"Even though filing under the New GST Return system enhances the Transparency and accuracy it has associated with certain challenges that have to be faced by the taxpayer which shall be discussed in this article.\" \/>\n<meta name=\"robots\" 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