AIMTPA
Ref:- AIMTPA/019/21-22
Date:- 09-Aug-2021
To,
Honorable Finance Minister Madam
Government of India,
New Delhi
Subject – Request to extend the benefit of Amnesty scheme to Composition Dealers.
Respected Madam,
With reference to above it is respectfully requested to please provide the benefit of Amnesty Scheme to Composition Dealers and allow them to file GSTR-4 for FY 2019-20 and earlier periods with minimum late fees. Many Composition dealers across the country are not able to file GSTR-4 for FY 20-21 as their GSTR-4 for preceding periods is pending and applicable late fee on the same is Rs. 10000 yearly, and now with the passing of due date 31st July for GSTR-4 for FY 20-21, late fee for latest GSTR-4 has also started accumulating.
We want to highlight the fact that Composition dealers are the smallest tax payers who have been financially hit by the Covid Pandemic (1st and 2nd Wave) most badly considering limited resources at their disposal. So it is being requested that helping hand of Amnesty Scheme shall first reach the smallest and the weakest.
Also majority of the composition dealers are paying due taxes through statement CMP-08 and are only failing to comply with filing GSTR-4 due to existing late fees. Waving/reducing late fee on GSTR-4 return for FY 2019-20 and previous periods will surely not be a major burden on the exchequer but can surely prove vital for many composition dealers PAN India in becoming GST Compliant and prevent them from the further legal proceedings.
Also we have noticed the fact that no reduction in Late Fee is provided for Annual Returns in the announced Amnesty Scheme and we want to point out that GSTR-4 is not an Annual Return as per Section 44 but it is a return specified u/s 39 for Composition dealers similar to GSTR-3B which is also specified u/s 39 for regular dealers and for which Amnesty from late fee is granted for a period July 2017 to April 2021, which places the Composition dealers in inequitable position.
In previous amnesty it was granted for filing pending GSTR-3B returns via Notification 52/2020, similar amnesty was provided to composition dealers for filing pending GSTR-4 returns via Notification 67/2020.
Your good self is therefore requested to please extend the benefit of Amnesty
Scheme to Composition dealers in public interest and oblige.
Thanks and regards
YOURS
Team AIMTPA
| President | Secretary General |
Vice President |
Author Bio
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