In order to do various compliance or determining exact amount of interest payable, we have to determine the date of filing of GSTR-3B, GSTR-1 & other forms. This article discusses various ways through which this can be done. Some of them are mentioned below:-
♦ View “SHOW FILING TABLE”on the portal
On GST Portal, In Search taxpayer tab by clicking https://services.gst.gov.in/services/searchtp , can enter the GSTIN, click SHOW FILING TABLE and can check the date of last 10 returns filed. This can be relied upon for preliminary compliance check of the registered person.
Also, before making any transaction with the supplier, we can check here that whether he is regular in filing returns or not. This preliminary check can help us in ensuring whether our supplier is regular in filing his GSTR-3B and consequently his taxes so as to comply all the conditions mentioned under Section 16 of the CGST Act, 2017 for availing ITC.
♦ Referring to “Electronic Cash Ledger” on the Portal
One can login on GST portal ⇒ Services ⇒ Ledger ⇒ Electronic Cash Ledger. After selecting the relevant period, we can get the date on which amount is paid in cash ledger and debited from cash ledger. This date of payment cannot be considered to be sure date that return is filed on the day of setting off the liabilities. These dates can be used as a tool for calculating interest liability on output tax i.e. delayed payment of taxes because interest is calculated from the date it becomes due till the time it is paid.
♦ Cross Checking “Electronic Credit Ledger” also on the portal
After login on GST portal ⇒ Services ⇒ Ledgers ⇒ Electronic Credit Ledger. After selecting the relevant period, we can get the date on which amount is debited from and/or credited in credit ledger. These dates can be used as a tool for calculating interest liability on input tax i.e. excess claimed or to be reversed, etc.
♦ Track “Track Return Status”
After login on GST portal ⇒ Services ⇒ Returns ⇒ Track Return Status. After selecting the relevant period, we can get the date on which return is actually filed. This can be relied upon for checking compliance and we can check the status of return, i.e. Validated but Not Filed or Filed – Valid or Filed – Invalid.
♦ GO to “View Filed Returns” on the Portal
After login on GST portal ⇒ Services ⇒ Returns ⇒ View Filed Returns. After selecting the relevant period, we can get the date on which GSTR1, GSTR3B, GSTR4, GSTR9, GSTR9A, GSTR9C, GSTR10, TDS & TCS Received, TRAN1, TRAN2, TRAN3, ITC01-18A, ITC01-18B, ITC01-18C, ITC01-18D, ITC02, ITC02A, ITC03-4A, ITC03-4B, ITC04, CMP08 are filed. This can be relied upon for checking complete compliance.
Note: – The late fee is charged from the due date of filing till the date of filing Return/Form. Late fee on GSTR-1 is applicable as per law but portal has not yet charged the same. This late fee can be levied by department at the time of assessment. Infact, many times notifications have been issued by CBIC that if returns are filed between specified dates then no late fee shall be levied. So it is one of the important aspects to know the actual date of filing of GSTR-3B, GSTR-1 & other forms.
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