GST Network has advised taxpayers to plan return filing and invoice uploading better and avoid the last-minute rush, which results in the clogging of GST systems.

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It said that 20.05 lakh GSTR-3B returns were filed on April 20-the last day for filing tax returns for sales in March—resulting in a waiting queue on the GST system and causing inconvenience to some of the taxpayers. Around 45 per cent of the returns filed on April 20 were either NIL returns (no tax liability and no ITC availment) or were such returns where no tax was paid in cash.

It also highlighted that some taxpayers are uploading a large number of invoices (up to 27 lakhs) of the past period in one GSTR-1 on the due date of filing. "Taxpayers are advised to inculcate a month-wise return filing discipline for all the B2B invoices for the month and avoid reporting invoices of the past period in one go, as such behaviour can adversely impact the queue (waiting time) on the GST system," GSTN said in an advisory to taxpayers.

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Goods and Services Tax Network (GSTN) manages the technology backend of the indirect tax regime, which was launched on July 1, 2017. Currently, there are over 1.39 crore taxpayers registered under GST. GSTN said it has upgraded its infrastructure over a period of time. However, it has been observed that some taxpayers faced difficulty in filing GSTR-3B for March on April 20, 2023.

"On analysing the reasons, it was noted that a large number of taxpayers attempted to file GSTR-3B returns in the afternoon of the last day," it said. GSTN further said that taxpayers with 'Nil' returns can file them earlier and not wait for the last day to file GSTR-3B.

It also suggested that taxpayers may use the SMS filing option to file NIL returns as it would be quicker and a more convenient way to file NIL returns and will also help to reduce the queue on the GST system. "It can thus be seen that with better planning of return filing, the difficulty faced by the taxpayers due to last minute rush can be avoided and it would be of help to fellow taxpayers as well...Taxpayers are therefore advised to file their Form GSTR- 3B well in advance to avoid last day rush," it said.