Order of the CBDT regarding uploading Information relating to GST return in Form 26AS as per Rule 114-I
F.No.225/155/2020/ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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New Delhi, the 29th September, 2020
Order
In exercise of powers conferred under section 119 of the Income-tax Act,1961 read with sub-rule (2) of Rule 114-I of the Income-tax Rules,1962, the Central Board of Direct Taxes (‘Board’), hereby authorizes the Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems) to upload information relating to GST return, which is in his possession, in the Annual Information Statement in Form 26AS, within three months from the end of the month in which the information is received by him.
2. The Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of uploading of Annual Information Statement in Fonn 26 AS containing the information referred to in para above.
(Rajarajeswari R.)
Under Secretary, (ITA-II), CBDT
Issue of uploading Turnover from Form GSTR-3B to 26AS. in the Dec.,2020 double the amount was show in 26AS which is incorrect.
In the records of supplier as to the invoice and payment in GSTR-3B single amount is entered which is correct. This is also confirmed by the receiver in GSTR-2A. There is no issue to file Annual GSTR-9 in the later date for correction because what is in the GST portal is correct.
Now in filing ITR AY 2021-22 with incorrect amount in the total turnover amount in 26AS Part H. if not modified/revise before filing the ITR, the computer software of I.T. system will result to a mismatch. Notices will be dispatch and the start of an neverending inconvenience to the taxpayer.
would you agree that CBIC should notify the I.T. System for revision/correction on the erroneous data entered in 26AS for mental peace and avoid inconvenience to all concern sections?
Please do reply is date extended for filling of GSTR9 & 9C