Table 14(a) —->> Details of the supplies made through e-commerce operators on which ecommerce operators are liable to collect tax under section 52 of the Act [Supplier to report]

The GSTIN wise summary of the supplies made through ECO on which ECO is liable to collect tax at sources (TCS) and liability on which has already been reported in any table 4 to 10 of GSTR-1, shall be reported by the supplier in this section. No taxable value or tax liabilities will be auto-populated from this table to GSTR-3B. Amendments to this section shall be reported in Table 14A(a).

Table 14(b) —->> Details of the supplies made through e-commerce operators on which ecommerce operators are liable to pay tax u/s 9(5) [Supplier to report]

The summary details of the supplies made through ECO on which ECO is liable to pay tax u/s 9(5) is to be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier. This is to be reported net of credit / debit note (if any). Such values will be auto-populated to Table 3.1.1(ii) of GSTR-3B. Amendments to this section shall be reported in Table 14A(b).

Table 15 —->> Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [E-Commerce operator to report]

Eco shall report the supplies on which they are liable to pay tax u/s 9(5) in Table 15. Such supplies shall not be reported anywhere else in GSTR-1/IFF. There are four categories in which supplies will be reported.

> Registered Supplier and Registered Recipient (B2B) – In this section the details of such supplies where both the supplier and receiver of supplies are registered person, is to be reported by ECOs at invoice level. This will be available in IFF also. Debit Note / credit note (if any) is to be reported in Table 9B.

> Registered Supplier and Unregistered Recipient (B2C) – In this section the supplier level details along with POS and rate wise detail of the supplies related to the transaction where the supply is being made from a registered supplier to unregistered recipient need to be reported by e-commerce operator. This will not be available in IFF. This is to be reported net of credit / debit note (if any).

> Unregistered Supplier and Registered Recipient (URP2B) – In this section the document level details of the supplies made from unregistered supplier to registered recipient through ECO needs to be reported by the e-commerce operator. The detail to furnish will include the document detail and GSTIN of recipient. This will be available in IFF also. Debit Note / credit note (if any) is to be reported in Table 9B.

> Unregistered Supplier and Unregistered Recipient (URP2C) – In this section the POS and rate wise detail of the supplies from an unregistered supplier to unregistered recipient through ECO is to be reported by the e-commerce operator. This will be not be available in IFF. This is to be reported net of credit / debit note (if any).

The values reported under table 15 shall be auto-populated in Table 3.1.1(i) of corresponding GSTR-3B and such liabilities is to be paid by the ECOs in GSTR-3B in cash. Amendments are to be reported in Table 15A(I) (for registered recipient) & 15A(II) (for unregistered recipient) respectively.

These tables have now been made live on the GST common portal and will be available in GSTR-1/IFF from the tax period January’24 onwards.

Also read our other related articles:

https://gstplatform.com/new-feature-on-gst-portal-form-gst-drc-01c/

https://gstplatform.com/e-invoice-applicability-whether-penalty-is-rightfully-levied/

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The high court also revoked the cancellation of registration of the taxpayer on account of “non filing of Goods and Services Tax (GST) returns for 6 months. The court was hearing a writ petition .

“This case highlights the callous manner in which the assesses has been harassed by the respondents,” the court observed in the case.The indirect tax department had issued show cause notice to the assesses  for not filing GST returns. However, the tax department later accepted that the returns were filed and no dues were pending.“The show cause notice was completely vague and did not even point out as to what ground the reply was proposed to to be sought, the petitioner appeared and apprised that all the returns have already been filed,” the court observed.

The court also asked the tax officer to pay Rs 10,000. In view of the specific findings recorded above to the effect that the petitioner was unnecessarily harassed, the writ petition is allowed with a cost of Rs. 10,000/- to be paid to the petitioner within 30 days by the respondent no. 2 (tax officer) from his own salary,” the high court ruled.

The post GST Relief for Taxpayers from High Court appeared first on GST Platform .

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

The post EXTENSION OF GST DUE DATES appeared first on GST Platform .

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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