Dye date to file Annual return GSTR 9/GSTR 9A for Financial Year 2017-18 is 31st August 2019 but CGST Delhi Zone has started issuing notice to those who have not filed such returns till date even before the expiry of due date i.e. 31st August 2019. In notice issued on 19th August 2019 it has called those who have not filed such return as defaulters although they still have time to file.
Interestingly Notice also ask to Comply within 7 days from the date of notice i.e. on or before 26th August while due date is 31st August 2019.
Notice clearly seems to be result of Over Enthusiasm of Officer and Pressure from Seniors and also shows the lack of any sympathy towards taxpayers from GST Officers and is clearly against the Recent Message of Honourable PM in which he has asked Tax Officers to Behave rationally with Taxpayers.
Such notices ads further fuels to talk of Tax Terrorism under Modi Government. Text of the notice and screenshot of the same is given below-
OFFICE OF THE ASSISTANT /
CENTRAL GST & CENTRAL EXCISE
DIVISION – KAROLBAGH: DELHI NORTH
4/10, ASAF ALI ROAD, NEW DELHI-110002
Subject: Notice to return defaulter u/s 46 for not filing the Annual return GSTR 9/GSTR 9A
Tax Period: 2017-18
Type of Return : GSTR 9/ GSTR 9A (Annual Return)
Being a registered taxpayer, you are expected to furnish an annual return u/s 44 of CGST Act 2017 for every financial year electronically for the supplies made or received and resultant tax liability discharged for the concerned tax period by due date. It has been noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return within 7 days failing which you shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.
3. The late fees for not filing the GSTR 9 within the due date is Rs.200/- per day. This is subject to a maximum of 0.25% of the taxpayer’s turnover in the relevant state or union territory.