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

dg.sys@icegate.gov.in.

4.

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