Vide  notification  No. 69/2020 –Central  Tax,dated30.09.2020,  the  due  date  for furnishing of the Annual return for the FY 2018-19 was extended till31.10.2020.

On recommendation of the GST Council, the due date for filing annual return FORM GSTR 9/GSTR 9A and Reconciliation Statement FORM GSTR 9C has been extended from 31.10.2020 to 31.12.2020, according to press release by CBIC.

It is also to be noted that filing of Annual Return (Form GSTR 9/GSTR 9A) for 2018-19 is optional for taxpayers who had aggregate turnover below Rs. 2 crore. Also filing of Reconciliation Statement In FORM GSTR 9C for FY 2018-19 is optional for the taxpayers having aggregate turnover upto Rs 5 crore.

Notification to give effect to this decision would follow.

Also Read : Income Tax Extension For FY 19-20

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CBIC in a recent circular has laid down the special procedure to be followed against the non filers of GST returns.This also includes Recovery in GST if GSTR3B has not bee filed by you as per the provisions of the CGST Act.

To improve the compliance and increase revenue collection , dealers will be compelled to file Gstr3b by following the procedure.

If your return in Form Gstr3B is not filed even after the issue of order in GST ASMT 13 , recovery proceedings against you will be initiated.

Standard Operating Procedure detailed the steps to be taken for filing of GSTR3B.

Read Here : SOP for Non filers of GSTR3B

RECOVERY IN GST

As per the provisions of Gst Act , recovery proceeding will be initiated u/s 78 of CGST Act.

If amount mentioned in order passed under this act is not paid within 3 months section 78 will be levied.

To protect the revenue recovery can be done in the following ways as per section 79.

• Amount payable to you by officer can be deducted for the recovery.

• Recovery can be made by selling your goods which are under control of officer.

• If you have receivables , recovery can be made by that person from your dues for the defaulted amount.

• Recovery can also be made through selling pf movable or immovable property of such person who has defaulted.

• Recovery through collector of the address of the residence or business place of defaulted can also be made. For this certificate will be issued by the officer to the concerned collector of the area.

• Magisterial recovery can also be initiated against the person who is in default.

PROVISIONAL ATTACHMENT OF PROPERTY

Section 83 says that in order to protect the interest of revenue if it is necessary to do so, your assets of business, bank accounts may be attached in pursuance of writing order.

Any such attachment of any property or assets shall cease after the expiry of one year from date of attachment.

Read Also : GST REGISTRATION LIMIT

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The following SOP for Non filers of GST Returns would be followed by the tax officials :

Firstly , the the GST Portal will sent a sms to the registered taxpayers 3 days before the due date of filing GSTR3B to remind the taxpayers for filing of returns under GST.

After the due date is over for filing of gst returns , the automated message will be sent to the owner of the business including each partner , director , karta etc to inform of non filing of gst returns.

Five days after the passing of due date , if it is found that GST return has not been filed , then Notice U/s 46 in Form GSTR3A will be issued . Gst return must be filed within 15 days of issuance date of GSTR3A.

Also Read : TYPES OF GST RETURN 

If the defaulted return is not filed even after 15 days of notice in form GSTR3A , the officer may proceed to assess the tax liability of the said person U/s 62 as Non filers Assessment . Assessment order in GST ASMT 13 shall be issued and summary of demand to be uploaded in GST Portal in form DRC 07.

No notice will be issued separately for imitating the proceedings Us/62 for non filers assessment after GSTR3A has been issued and 15 days has already passed.

For the purpose of assessment U/s 62 data in GSTR1 , Auto Populated data in GSTR2A , or data of waybill can be used or any other information which is gathered by the officer can also be used.

GST Circular 129 – GST RETURN NON FILERS SOP

After issuance of order U/s GST ASMT 13 , if the valid return is filed within  30 days of such order , the proceedings shall be deemed to be withdrawn.

If the said return is not filed after 30 days of serving order , then recovery proceedings may be initiated against the defaulted person U/s 79.

The cancellation of gst number may also be done if the returns has not been filed consecutively for six months.

THE sop for non filers of GST returns will be followed by all the officers nationally and the same should not be divergent with others

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This form is not required to be filed by a registered person having category as Input Service Distributor, Non-resident Taxable person , Composition dealer U/s 10 of CGST Act , Person responsible for deducting TDS U/s 51 of CGST Act , or person responsible for collecting TCS U/s 52 of CGST Act .

The due date to file this form is bifurcated and the small taxpayers have an option to file the return in Form GSTR1 quarterly.

The due date to file GSTR1 for persons other than small taxpayers and small taxpayers opting for monthly filing is 11^th of the following month .

For small taxpayers the due date for filing GSTR1 is the 30^th of the following quarter

Small Taxpayers means a taxpayer having aggregate turnover in the preceding financial year or during the current year for new registration less than one crore and fifty lacs .

The details furnished in GSTR1 by the supplier under B2B category in GST Portal shall be reflected in the corresponding GSTR2A of the recipient.

The form in GSTR1 may be amended by the supplier if any error , omission is committed in the month in which such mistake was identified . But the last date to amend the details of GSTR1 by a registered taxpayer shall be the earlier of the following dates :

The date of furnishing annual return in Form GSTR 9 OR

The date of filing return U/s 39 in Form GSTR3B for the September month following the year to which transaction is related to.

Currently , late fees has not been implemented in GST Portal for late filing of GSTR1 . The GST Council in his recent meeting has recently waived the late fee for filing GSTR1 from July 17 to November 19 if to is filed before 10.01.2020. After that late fees may be implemented for GSTR1 also in GST Portal.

Form GSTR2A – This is a read only document which is auto populated on the basis of GSTR1 filed by the supplier . The details which has been uploaded under B2B Category by the supplier is shown here . The form GSTR2A auto populates the purchase details , credit and debit notes details , TDS and TCS details , ISD Credits received details by the receiver . It also auto populates the amendment is respect of Purchase details and credit and debit notes uploaded by the supplier in his GSTR1.

At present , no action is required to be taken by the recipient on the basis of GSTR2A as it is a read only document .This document shows the status of filing GSTR1 by the supplier . Through this form the purchaser shall reconcile his claim of input tax credit on the invoices which were uploaded. The ITC of invoices which were not uploaded by supplier and not shown in GSTR2A shall be restricted to

20 % of uploaded invoices as per Rule 36(4). In the 38^th GST Council meeting this limit was reduced to 10% which awaits notification.

It can be downloaded in JSON as well as excel format for the purpose of reconciliation in the GST Portal.

Read Also : GST COUNCIL MEETING DECISIONS

Form GSTR3B – This is the return form introduced as a temporary arrangement at the time of implementation of GST in India . Eventually, this return form GSTR3B has been made compulsory for filing in order to collect revenue and to ease the filing process of gst returns as mandated by the GST Act .

GSTR3B is a summary return in which every regular registered taxpayer has to furnish details pf outward supply made , claim Input Tax Credit in respect of purchase made , Pay the liability of reverse charge basis if any and declare the exempt supplies made and acquired during the tax period.

This form must be filed monthly before 20^th of the following month . The output tax liability shall be adjusted with the Input Tax Credit claimed and the net tax payable if any shall be paid in cash . The excess itc after adjustment shall be carried forward to next tax period .

Late fess for belated filing of GSTR3B is Rs 50 per day if there is transaction in  the tax period and Rs 20 if it is a NIL return .

Form GSTR4 – This is quarterly form for filing details of supplies by the composition taxpayers U/s 10 of CGST Act. This form was required to be filed upto FY 2018-19 which was replaced with Form CMP 08 from FY 2019-20 to ease the filing process.

In GSTR4 currently CMP 08 , only outward supply and inward supply liable to reverse charge on which tax liability has arisen shall be declared in the return form .

The GSTR4 is required to filed annually from the FY 2019-20.The due date to file GSTR4 was 18^th of following quarter in which the transaction was done . Now CMP 08 is required to be filed and the due date remains the same as for GSTR4 .

The due date to file annual GSTR4 is 30^th April following the end of Financial Year to which the transaction relates.

Form GSTR-5  The form GSTR5 is to be filed by the Non resident Taxable person . The due date to file GSTR5 is 20^th of following month to which the details pertain.

Form GSTR-5A – This form is to be filed by the person supplying online information and database access retrieval services by a person located outside India to a non taxable person in India. The due date to file this form is also 20^th of the following month.

Form GSTR 6 – This is form for distributing the Input on services by the Input Service Distributors to its branches. The due date to file this form is 13^th of the following month .

Form GSTR 7 – This form is required to be filed by every person registered in GST and is liable to deduct TDS as per the provisions of Section 51 of CGST Act. The details of tax deducted has to be uploaded in GSTR7 by the deductor before 10^th of the following month in which deduction was made.

Form GSTR8 – This form is required to be filed by every person registered in GST and is liable to Collect TCS as per the provisions of Section 52 of CGST Act. The details of tax collected  has to be uploaded in GSTR8 by the collector before 10^th of the following month in which collection was made.

Form GSTR9 – This is the annual return for the regular registered taxpayers in GST. It has to be filed by every registered person as per section 44 of CGST Act . For the FY 2017-18 and 2018-19 , it has been decided by CBIC that person having turnover below 2 crores will have an option to file this form .

The due date for filing GSTR9 was 31^st December of the following Financial Year . For FY 2017-18 date has been extended till 31.01.2020 in the GST Council meeting held on 18^th December 2019.

The due date for filing GSTR9 for FY 2018-19 has been extended till 31.03.2020.

Form GSTR 9A – This is the form for Annual return to be filed by every composition taxpayers in GST. The due date is 321^st December of the following Financial Year . For 1718 due date is extended till 31.01.2020 and for FY 1819 it is extended till 31.03.2020

Form GSTR9C – GSTR9C is a reconciliation and audit statement which shall be filed by the every registered taxpayers in GST if his aggregate turnover in the preceding financial year exceeds Rupees Two Crore .

Due date is same as for filing GSTR9.

Form GSTR-10 – This is the final return which must be filed by a person registered in GST in case of cancellation of GSTIN . This form must be filed within 90 days of the cancellation order.

Form GSTR11 – This is the statement of inward supplies by persons having UIN

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The Central Board of Indirect Taxes and Customes has issued five notifications for due date extension in the State of Jammu and Kashmir . To download the notification Click Here

Notification for Date Extension

Watch the Full Video Click Here

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