Milan Tiwari, Inspector of Chennai GST Zone had developed a Web-Application named as which is useful for efficient and holistic analysis of GST-Returns, Invoice-wise data etc. for the purpose of Audit; scrutiny of GST returns; and processing of GST Refunds.
The Web-Application was developed in such a way that the users just need to feed in the returns downloaded from AIO viz. GSTR 1, GSTR 3B, GSTR 2A and GSTR 9 and the software throws the reconciled data flagging discrepancies, if any, in a collated manner. A unique feature of the web-application is the Invoice-wise ITC-Matching, a major tool required by Audit officers to identify ITC-mismatches or ITC availment beyond the statutory time limit.
User experience of the officers of Chennai-Zone confirmed the efficacy of – , as the reconciliation has become much easier and saves time. Further, omissions possible due to manual verification could be eliminated by this freely downloadable Web-Application, available on Microsoft Store.
During pandemic time, CBIC enabled Remote Access to GST Application for field officers. Although this enabled work from home facility, copying returns data directly from portal and pasting to MS Excel was not supported in GST Remote Access which made it very difficult to reconcile the returns, as one had to type/feed every item/figure, manually.
Further, for the purpose of ITC verification, manual collation of data warranted verification of each and every invoice physically, at the time of GST Audit/ Refund scrutiny. Therefore, an advanced ITC Matching algorithm was developed to automate this process.
In order to automate the process of verification, a script was developed for outward supply reconciliation and later a ‘User Interface’ was added which eventually culminated to “GST Doctor”, a web application.
In order to provide easy access of ‘GST-Doctor’ to all the officers, the software was made available on ‘Microsoft Store’ , freely downloadable.
The ‘GST Doctor’ web application has two main functionalities i.e. (i) Outward Supply Reconciliation; and Invoice-wise ITC Matching.