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U/s GST ASMT 13 , if the valid return is filed within  30 days of such order , the proceedings shall be deemed to be withdrawn.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