One of the most important things under GST will betimely uploading of the details of outward supplies in FormGSTR-1 by 10th of next month. How best this can be ensuredwill depend on the number of B2B invoices that the taxpayerissues. If the number is small, the taxpayer can upload all theinformation in one go. However, if the number of invoices islarge, the invoices (or debit/ credit notes) should be uploadedon a regular basis. GSTN will allow regular uploading ofinvoices even on a real time basis. Till the statement isactually submitted, the system will also allow the taxpayer tomodify the uploaded invoices. Therefore, it would always bebeneficial for the taxpayers to regularly upload the invoices.Last minute rush will make uploading difficult and willcome with higher risk of possible failure and default. Thesecond thing would be to ensure that taxpayers follow upon uploading the invoices of their inward supplies by theirsuppliers. This would be helpful in ensuring that the input taxcredit is available without any hassle and delay. Recipientscan also encourage their suppliers to upload their invoices ona regular basis instead of doing it on or close to the due date.The system would allow recipients to see if their suppliers haveuploaded invoices pertaining to them. The GSTN system willalso provide the track record about the compliance level of atax payer, especially about his track record in respect of timelyuploading of his supply invoices giving details about the autoreversals that have happened for invoices issued by a supplier.The Common Portal of GST would have pan India data at oneplace which will enable valuable services to the taxpayers.Efforts are being made to make regular uploading of invoicesas easy as possible and it is expected that an enabling ecosystemwill develop towards this objective. Taxpayers shouldmake efficient use of this ecosystem for easy and hassle freecompliance under GST.