Its 2 years for GST Law implementation but still facing issues with respect to changes in law through notifications/circulars along with the portal issues. As it is a new law, everyone understands the initial hiccups and appreciate the Government efforts to structure the system but in the process are good Assessee’s being penalised. It is note worthy to mention that GST council has met 37 times in a span of 2 years to streamline the new GST Law and its implementation but the impact is sometimes the early birds are penalised.

In December 2018 Notification No. 76/2018-Central Tax dated 31st December, 2018, issued waiving off interest and late fee for the GST registered taxpayers’ inability to file GSTR1, GSTR3B, GSTR4 for the period of July 2017 to September 2018 and gave a rider that they must furnish their returns from the period December 22, 2018 to March 2019. The honest tax payers who had filed their return along with applicable interest and late tee till 21st of December 2018 are the ones who lost in the process.

Now this time again a similar decision taken in 37th GST council meeting. It is really appreciable that Government has waived off filing Annual return GSTR 9A and GSTR 9 is optional for MSME sector (turnover below 2 crore) for 2017-18 and 18-19. This decision taken after giving extension of due dates 4 times and after 9 months of procedural and portal changes but is this too late? What happens to those taxpayers who have gone through the obstacles of understanding the annual return and filing it after overcoming all the portal issues. Unfortunately, now they may expect notices also from the department against the returns they have filed and the assessee’s who did not file the returns enjoy the benefit. Is waiting a best solution in GST??

I think the best alternative could have been to provide option for revision of GST returns and eliminating the portal issues. This would have solved many of the issues!

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5 Comments

  1. sriknth19 says:

    Nice post!

    As per my view filing of GSTR-9 not waived off but it’s Relaxation/Optional for those tax payers. If it’s optional, there could be possibility of getting notices/harassment from the dept., as heard one of the assessees in Delhi had received Notice for not filing annual return, imposing penalty, etc.

    As per wordings used in the press release Point No.1(b) was “…for those taxpayers who (are required to file the said return….) have aggregate turnover up to Rs. 2 crores made optional….” However, yet to wait for the Notification for the reason that whether it’s waived, Optional, for all taxpayers, MSME only, etc…

  2. Tax update says:

    The early bird tried filing the return and those filed the return has given feed back of the difficulties involved in the return. A number of representations made by experts , associations were based on those people. Also the consultants were facing number of issues. All these factors convinced the Council to take the decision. All the other benefited owe to the early bird efforts. Thanks.

  3. KAILASH GOYAL says:

    REVISION OF RETURN MUST IN ANY FORUM OF LAW WHILE 3 B IS NOT A RETURN ALWAYS RETURN HAVE SOME CHECK AND BALANCES SO ONE CAN FIND OUT IF ANY MISTAKE DONE BUT IN 3B

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