GST Department across the country has started sending notices to Taxpayers who has not filed their GST Return within the time limit allowed by GST Department. In such notices department has demanded taxes, Interest and Penalty from non-filers.
Its the irony that even those taxpayers who were willing to file returns but not been able to file due to one or other bonafide reasons or for the reasons not attributable to him are also made liable to pay penalty. GST Council has reduced Penalty for late filing for few GST returns based on the nature of returns but as a matter of fact there should not be any Penalty for late filing till things gets normalised at the end of Government.
Format of one such issued notice is as follows :-
Form GSTR-3A
(See Rule 68)
Ref: No. Date:
To,
_____________________
_____________________
Notice to return defaulter u/s 46 for not filling returns
Tax Period- DECEMBER 2017
Type of Return-3B
1. Being a registered taxpayer. you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid 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 15 days failing which the lax liability will be assessed u/s 62 of the Act. based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above is filed by you before issue of the assessment order.
(Hemant Kumar Yadav)
Deputy Commissioner, Commercial Tax
Sector-16, Ghaziabad.
