Dr. Sanjiv Agarwal
Under the present scenario when the last date for filling annual returns for the financial year 2017-18 is fast approaching, i.e., 31st August, 2019, certain quarters have already started demanding for its extension, and genuinely so, in case of few states. While the State of Jammu & Kashmir is facing law and order problem due to Constitutional changes leading to repeal of special status of the State, certain other states are reeling under floods. Resultantly, internet and other communication modes are hampered. Even otherwise, thanks to technical glitches and GSTN’s capabilities, assessees are not been able to file annual returns.
Accordingly to media reports, only one-thirds have been able to file their returns so far and with barely 10 days to go, it seems to be a tough and unachievable task. Government has decided to vigorously pursue non-filers of GST return.
As per Notification No. 36/2019-CT dated 20.08.2019 date of implementation of Rule 138E (which was 21.08.2019) regarding blocking and unblocking of e-way bills by tax payers defaulting in return filing has been extended by three months to 21.11.2019. CBIC has also issued an e-filer on new GST returns for awareness. In the new GST returns system, there will be three main components to the new returns – one main return and two annexures. From October 2019, current Form GSTR-1 will be replaced by new GST ANX-1.
The work pertaining to GST audit is at its peak but given the technological hindrances, it appears that CBIC may at the last hour allow for a short extension by few days.
♦ Extension in Date of Implementation of Rule 138E of the CGST Rules, 2017
> The date of implementation of Rule 138E of the CGST Rules, 2017 which pertains to blocking of e-way bills on non-filing of returns for two consecutive tax periods, has been extended to 21. 11.2019 from 21.08.2019.
♦ Generation and Uploading of GST ANX -1
> GSTN has provided the procedure to generate and upload GST ANX -1 under new proposed system of GST returns, as under:
√ Download and install the “GST New Returns Offline Tool”
√ Add profile > Enter GSTIN, select return filing frequency and applicable GST ANX-1
√ Enter details in GST ANX-1 using offline tool of import using excel / CSV template and generate JSON file.
√ Upload generated JSON file on GST portal after logging in.
♦ Consultation for draft formats of e-invoice
> The GST Council in its 35th meeting on June 21 had decided to introduce electronic invoicing system in a phased manner for B2B (Business-to-Business) transactions with the object to curve fraudulent invoices and ensure smooth GST mechanism.
> Before finalizing the format, GSTN has sought stakeholders’ comments on the new e-invoice format as per global practices.
> E-invoices will be mandatory for all dealers and effective from January 2020.
> There can be many open issues such as auto population of the contents, capturing e-way bill details, post transaction changes, allowance for quantity/quality issues, etc.
> It is desirable for all stakeholders to offer comments and feedbacks now rather than to wait and suffer pain when such invoices are introduced.
Issues reported and their resolution in filing Form GSTR 9C
|Taxpayers getting error message while uploading Excel||Microsoft excel version higher than 2007 should be used while preparing Form GSTR 9C|
|Providing Membership Number by Auditor in Part B of Form GSTR-9C||Membership number should be uploaded without prefixing ‘0’ in the membership number. For e.g. if membership number is ‘016’, then it should entered as ‘16’ on the aforesaid part in the membership number field and not ‘016’.|
♦ Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019
> The Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019. The Scheme has been notified and will be operationalized from 1st September 2019. The Scheme would continue till 31st December 2019. Government expects the Scheme to be availed by large number of taxpayers for closing their pending disputes relating to legacy Service Tax and Central Excise cases that are now subsumed under GST so they can focus on GST.
> The two main components of the Scheme are dispute resolution and amnesty. The dispute resolution component is aimed at liquidating the legacy cases of Central Excise and Service Tax that are subsumed in GST and are pending in litigation at various forums.