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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GSTR3B Filing due date, Summary return for declaring the output tax liability on  outward supplies made and input tax credit claimed on inward supplies during the month of November 2019 is 20.12.2019.

GSTN has started sending Sms to all the registered taxpayers who have not yet filed their gstr3b returns for the month of November 2019 , with the information that “Taxpayers who have not filed the gst returns shall file it as soon as possible and shall not wait for last two days .

This message is being sent in the pretext of the problems being faced by many taxpayers last month during filing of returns for the Month of October 19. During the filing for the month , many taxpayers were not able to file their returns in the last days due to heavy traffic on the GST Portal managed by GSTN which can take load of upto 1.5 Lac registered taxpayer at any point of time.

GSTN has officially issued a statement after many complaints were being made on social media regarding non functioning of gst portal during peak hours.

It has been told in the statement that around 56 Lacs returns in Form GSTR3B were filed on the last day till afternoon and there was no such problem in the portal.

IS IT POSSIBLE TO FILE BEFORE THE SAID THAT?

Now , being said that Portal will not be able to handle load beyond maximum capacity, It is also important to understand that whether it is possible for taxpayers or professionals to file the return in the said time period.

After implementation of  new provision in CGST Rules 36(4) , which says “ Every registered person can claim input tax credit in respect of eligible invoices only if the invoice has been uploaded in Suppliers GSTR1 and reflected in GTR2A of recipient . For the invoices that are not uploaded maximum Input Tax Credit that will be allowed shall be capped at 20% of uploaded eligible invoices.”

For the above reason , it is now required to reconcile the purchase register and GSTR2A for the tax period for which return has to be filed .

The due date to file GSR1 for supplier , if he is monthly filer, for a month is 11^th of the next month. Then for the month of November 2019 recipient will have to wait till 11^th   December 2019 for uploading of invoices by the supplier so that  he can reconcile his purchase to claim itc , because for the purpose of reconciliation the GSR2A has to be checked upto due date of filing GSTR1 , says the clarification issued by the Central Board Of Indirect Taxes and Customes.

Keeping all the things together, it can be summarized that actually a taxpayer or professional is getting only 6 days for filing GSTR3B , in which every action has to be taken.

HOW TO OVERCOME THIS?

In order to expedite the filing and reconciliation process , taxpayers can use some automation tools and techniques so that manual intervention is reduced and accuracy is increased . For that one can use Clear Tax for GST , which provides various features from invoicing to filing of returns and also reconciliation to calculation of itc as per new rules.

CLICK HERE TO DOWNLOAD THE GST STATEMENT

Also Read : GSTR1 Filing 

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GSTR1 filing Process has been defined in section 37(1) of GST Act. Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of Section 10 or section 51 or section 52, shall furnish, electronically, the details of outward supplies of goods or services or both effected during a tax period in Form GSTR1. GSTR1 filing process is discussed in details below 

GSTR1 is required to file by every person as per section 37(1) even if there is no transaction or outward supply for a particular tax period or quarter.

In order to file NIL GSTR1 , a dummy entry in any column of online Form GSTR1 in GST Portal is required to be entered and the summary is required to be generated before filing the form. This process takes 20 to 30 minutes for filing a single GSTR1 even if it is NIL.

To solve this issue and save time in filing GSTR1 , Clear Tax has introduced  GST Companion Tool , by which a user can upload and file the GSTR1 for any given tax period either monthly or quarterly directly on a single click without any hustle . To understand the steps on how to file GSTR1 with Clear Tax refer video given below.

GSTR1 is required to be filed by a regular registered person quarterly if the aggregate turnover during the last financial year does not exceed Rs Two Crore and monthly filing is required if aggregate turnover is more than Rs two Crores or if turnover is less than two crores but opted for monthly filing.

Steps to file GSTR1 with Clear Tax :

Step 1 Signup with the tool using the details as required at the time of signing up.

Step 2 – Login with the credentials used for registration .

Step 3 – Add Client to the tool for filing gst returns.

Step 4 – Choose a client from the drop down and Select File NIL return   option.

Step 5 – Now click GSTR1 Nil Return TAB

Step 6 – Choose File with EVC or DSC to directly upload the GSTR1 data to GST portal by giving you user name and password for gst portal.

Step 7 – Once you click to file with Evc or DSC Clear Tax will automatically direct you to the portal for filing and will ask to generate GSTR1 summary after which filing can be done through EVC received on Email or Mobile.

Cross check the data before filing as this process cannot be reversed and once filed It will be final.

https://youtu.be/rAQdp24WOcA

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Every registered person , other than a person registered under Section 10 (Composition Taxpayer) ,  whose aggregate turnover during a financial year exceeds Two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified by a Chartered Accountant or Cost Accountant , in FORM GSTR-9C along with the annual return in Form GSTR 9 electronically through the common portal either directly or through a Facilitation Center notified by the Commissioner.

For the FY 2017-18 due date to file GSTR9 and GSTR9C has been extended till 31.01.2020 by the GST Council in the recent meeting. For FY 2018-19 the due date is 31.03.2020.

Read Also GST COUNCIL Decisions

For the purpose of calculating aggregate turnover to determine the eligibility for GST Audit , period from July 2017 to March 2018 may be taken as per the GST Press Release. 

As per the Guidance note of ICAI , Turnover for the full year April 2017 to March 2018 shall be taken to avoid any kind of disputes later on. 

Read Also : Which books must be kept in GST?

Where to keep GST books ?

Every registered person in GST shall maintain and keep such books and records as per the provisions of GST Act at the principal place of business from where the business is usually carried on by him.

 Provided that where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business:Provided further that the registered person may keep and maintain such accounts and other particulars in electronic form in such manner as may be prescribed. 

• Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consignor, consignee and other relevant details of the goods in such manner as may be prescribed.

• The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein.

• Where the Commissioner considers that any class of taxable person is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed.

Read Also : GST ITC FORMS IN GST PORTAL

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