IAS Revenue Secretary
Government of India
Ministry of Finance Department of Revenue
3rd October, 2017
As per the latest figure, about 53 lakh taxpayer (out of 57.57 Lakh) seem to have filed 3B return for the month of July 2017. While only 42 lakh taxpayers (out of 68.20 lakh) have so far filed 3B return for the month of August 2017. It is understandable that in the initial months, taxpayer did not have full knowledge of how to file return and that is why there is a delay. However, we need to exactly find out the reasons for taxpayers not filing return.
2. I would be grateful if the Commissioner of CBEC as well as Commissioner of Commercial Tax in every State carry out a sample study of 200 cases of taxpayers who have not filed 3B return and ask them the reasons for not filing, so that we would get to know some underlying cause.
3. 1 would, therefore, suggest you-to-carry out such a survey as early as possible and to send the results to Member, GST, CBEC.
All Commissioners, CBEC
All Commissioner of Commercial Taxes in every State
Questions to be asked, in sequence, to taxpayer who has not filed at least one of the GSTR-3B returns for the months of July and August, 2017
1. Which GSTR-3B return(s) have you not filed?
a. Only for July, 2017
b. Only for August, 2017
c. Both July and August, 2017
2. Are you aware that GSTR-3B has to be filed by every registered person by the 20th day of the next month?
3. If answer to Question 2 is Yes, then did you try to initiate the GSTR-3B return filing process?
4. If answer to Question 3 is No, then why did you not try to initiate the GSTR-3B return filing process? (Tick all that are applicable)
a. I did not have the user and and password for logging in.
b. I thought that I could not do It Myself (i.e. needed professional help)
c. I knew that system was not working, and I would be unable to file return.
d. I did not have sufficient funds to pay tax.
e. The electronic cash ledger did not update oven after deposit in bank.
f. I deposited money in the wrong head, i.e CGST, SGST, IGST or Cess.
g. I faced problems in filing of TRAN-.
h. I could not avail transitional credit and did not want to GST in cash
i. I want to cancel my registration because I am not liable to be registered
j. I wanted to opt for the composition scheme.
k. I missed the deadline and did not want to file after the last date.
I. Any other point as may be deemed fit
5. It answer to Question 3 is Yes, then why were you not able to file GSTR-36 after initiation of the return filing process? (Tick all that are applicable)
a. The site was not functioning when I tried logging in.
b. I did not know how to initiate the return filing process on the common portal.
c. The return filing process was too complicated
d. I could not save the details that I had filled.
e. The system kept logging out during the return filing process.
f. I was unable to submit my return.
g. I could not preview the return details before submission.
h. I made mistakes while submission and did not want to file.
i. The system did not allow me to file a NIL return.
j. I did not want to pay the late fee.
k. I did not have sufficient funds to pay tax.
I. The electronic cash ledger did not update even after deposit in bank.
m. I deposited money in The wrong head, i.e. CGST, SGST, IGST or Cess.
n. I faced problems in filing off Tran
o. I could not avail transitional ‘credit and did not want to GST in cash.
p. I want to cancel my registration because I am not liable to be registered
q. Any other point as May be deemed fit
6. What are your suggestions for improving the. Returns filing process?