10 friendly moves taken by government for small taxpayers: Know how these will simplify ITR and GST

The Ministry of Finance has said in a written reply to Lok Sabha that the government has implemented various measures about income tax and GST laws that aim to make the process simpler for small taxpayers. Some of the simplification measures undertaken in income tax laws include availability of income tax return (ITR) filing through online, offline and excel utilities, updated Form 26AS, AIS, others. With regard to GST, the ministry said that an auto-generated return with editing facility is being provided to the taxpayers on the portal based on details of the outward supplies furnished by the taxpayers and their suppliers.

Pankaj Chaudhary, Minister of State, Finance, provided this information in Lok Sabha on Monday (August 11, 2025) in reply to a starred question No 3651 from Dharambir Singh, member of Parliament (MP) from the Bhiwani-Mahendragarh Lok Sabha constituency in Haryana.

ET Wealth Online tells you about the 10 prominent moves that the government claims to have taken in the interest of the small taxpayers

1.Simplifications made in ITR filing for small taxpayers

The minister said that the Income Tax Department has provided a pre-fill of relevant income and tax-related information in ITR to simplify tax filing procedure for small taxpayers.

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2.Annual Information Statement and Form 26AS

He said that the I-T Department has also provided the Annual Information Statement, Form 26AS and Taxpayer Information Statement to the taxpayers to help them know their transactions for the purpose of preparing and filing of the ITR from the e-filing portal.

3. E-filing mode available in online, offline and excel utilities

Chaudhary also said that the I-T Department has also made e-filing mode available in online, offline and excel utilities, giving more choice to the users.

4. Step by step guide to taxpayers for ITR filing:

“The Department has released videos which provide step by step guide to taxpayers with respect to the filing of ITR and associated queries. These videos are available in Youtube from the e-filing portal,” said the minister.

5. Simplifications made in GST filing for small taxpayers

When asked how the government is facilitating small taxpayers regarding GST filing, Chaudhary said that to facilitate small taxpayers in making supply of goods through e-commerce operators (ECOs), the requirement of mandatory registration for intra-state supply of goods through ECOs has been conditionally waived off with effect from 01.10.2023.

6. Auto-generated return

The minister said that to facilitate, and ease return filing process, an auto-generated return with editing facility is being provided to the taxpayers on the portal based on details of the outward supplies furnished by the taxpayers and their suppliers.

He said, “A new option has been provided to allow the amendment of outward supplies of goods or services for current tax period.”

7. Threshold limit for supply of goods

The minister of state said that the threshold limit of annual turnover for supply of goods under composition scheme has been increased to Rs. 1.5 crore (other than some special category States) effective from 1st April 2019, which was initially Rs. 75 lakhs.

8. GST payment through UPI and IMPS

Speaking about the additional features provided to taxpayers for GST payment, he said that UPI & IMPS have been provided as an additional mode for payment of GST to facilitate taxpayers and to further encourage digital payment.

He said that the I-T department is making expeditious approval within seven working days where the applicant undergoes authentication of Aadhaar number while submitting the said application, and approval within 30 days where the applicant fails to undergo authentication of Aadhaar number or does not opt for the same.

9. District-level help desk for GST, tax-related queries

Singh also asked whether the government has set up district-level helpdesks for GST and income tax queries.

Chaudhary replied that Aaykar Seva Kendras (ASKs) at various locations in the country have been established on a requirement basis.

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“As on date, 457 ASKs centres have been established in different Income Tax Offices spread all over India. CGST Commissionerate across the country have fully operational GST Seva Kendras or helpdesks in their respective jurisdictions which extend help/guidance and address the grievances of taxpayers/citizens.”

10. Small trader tax-compliance training

Asked whether the government is providing regular training to small traders and rural entrepreneurs regarding tax compliance, Chaudhary said that Taxpayers’ Hubs are regularly conducted in Tier II and Tier III cities with the objective of enhancing tax awareness and promoting voluntary compliance. The Department also brings out Taxpayer Information Series Brochures every year to educate all taxpayers including small traders and rural entrepreneurs.