It was well known that the real test of GST would be when companies and taxpayers start filing their returns and the initial feedback show it has been frustrating and messy for millions. From the GST portal crashing under load, to a very complicated process of filing returns, taxpayers across the country are facing major hurdles when it comes to filing GSTR-1 The government on Monday extended the date of filing GSTR 1 to September 10, but the taxpayers are still facing issues uploading their returns, which they have filled in offline utility modeOn visiting the portal, many users are still facing real time errors such as GST portal is experiencing an abrupt surge in traffic and hence, it is unable to process the request. This is suggestive that the GST portal needs adequate time to get itself up and running. A situation of distress and confusion can be repetitively felt among millions of taxpayers looking to upload their invoices."We have filed Trans 1 and GSTR 3B and started with GSTR- 1 on August 31, but the going has been difficult. The additional data and columns that the GSTR-1 has is different from the format which was notified. For example, there is a column which asks the reasons for giving a debit note. It even asks if the debit note is corresponding to pre-GST or post-GST time frame. This is not there in the notified rule, but when you go online to file the return, such additional data gets thrown up," says an account executive at a copper company on conditions of anonymity as he is not authorized to speak to the media.He adds that there are times when companies are uploading invoices, but the system automatically says the invoices cannot be from the pre-GST regime. "There are many errors which we would not have expected from the GST portal. Currently only 15% of my invoices have been uploaded," says the source.What has stumped many is the auto-checks the system has been built around. Any divergence and the system refuses to take an entry. "Taxpayers are navigating through a complex web of auto checks, which many a time is not allowing valid transactions, keeping them at tenterhooks. For instance, supplies to SEZ has an IGST component, but the system is not allowing IGST if the supplier is in the same state," says KPMG , Partner, Priyajit Ghosh Ghosh adds that 'unusual traffic' should have been expected and showing an error message asking people to 'try again' does not help. "While this is certainly the most voluminous filing, however, the quality of the filing would determine the input tax credit to the buyers. It is good that the Government has extended the date of filing for GSTR-1 but they should do the same for tax payment, the deadline for which is September 20. This would be in the interest of the Government and the taxpayer and help to sort out the teething issues," says Ghosh.For many, it is a foreboding of what the future holds. If uploading invoices is so much of an issue, companies are not sure what would happen in the GSTR-2 stage where they will get to know if their invoices match with their vendors and suppliers."Since this is the first time of filing GST returns taxpayers are struggling with how to report information under different sections of the GSTR-1. Some are confused and are reporting the same invoice under separate sections of GSTR-1. Some taxpayers are seeing errors where invoice date is before the date of registration of the supplier," says ClearTax, Founder and CEO,Archit Gupta. Gupta adds that the volume of traffic on the portal is high and taxpayers are seeing errors and it is taking longer than expected when they place a request, which he hopes will be resolved with the extension in deadline."There are big technological issues with the system and because of it millions of businesses are facing problem. At the moment a large part of my time is devoted to filing returns, which is absolutely unproductive for me. What is worrying is that the festive system starts in about 10 days, leading up to Diwali and if this continues it will be very difficult to get business done," says President- Faridabad Small Industries Association and JaiRaj Group, Rajiv Chawla.If companies are stuck filing returns for July, many wonder when they would file for September and ultimately what would happen to their income tax returns. The entire chain has been disrupted. "My accounts team is working in two shifts now. One during the day and one at night to only upload returns," says Chawla. For millions of small enterprises, that is not even an option.