Home      Free WhatsApp Updates      Services      GST E-Books
🔒 Login    

Madhya Pradesh High Court dismissed the petition of petitioner seeking a direction to be issued to GST department to conduct the search operations in the presence of advocate of petitioner.

    

Rahul Gandhi tweeted that GST implementation failure will be future case study by Harvard Business School

    

CBIC Press Note for capping the late fees to Rs. 500/- per GSTR-3B return

    

Rule 67A substituted to notify GSTR-1 filing with OTP for taxpayers having NIL details of outward supply. The new rule to be effective from 01st July 2020.

    

Gujarat High Court rejected the writ petition challanging the legal validity of Rule 142(1)(a) of CGST Rules and denied to declare the same as ultra vires.

    

DGGI unveiled tax evasion by unregistered Pan Masala/Gutkha manufacturing unit in Delhi

    

Late fee paid in excess of the Notification No. 57/2020 shall be re-credited to the taxpayers.

    

Penalty relief for late filing of GSTR-3B - Notification No.57/2020 dated 30.06.2020

    

NAA confirms profiteering charges against Pivotal Infrasturcture Pvt. Ltd. and directs the company to refund the amount of Rs. 2.97 Crores to buyers.

    

EMAAR MGF found guilty for profiteering of Rs. 19 crores by National Anti-Profiteering Authority.

    
View all
GST E-Books   
TaxReply.com - Free Tax updates for All
GST Library
Taxreply tweets
GST News
About GST Library
E-Books
Subscription Plans
Offers
GST Rates Reckoner
Classification of Goods and Services
Classification of Goods and Services (Search)
Free Trial
GST Set-off Calculator
Full Site Search
GST Act / Rules
GST Act / Rules - Latest Amendments
GST Amendment Statistics
GST Notifications / Circulars Press Releases +
National Anti-Profiteering Authority
GST Case Laws (All)
↳ AAR Orders
↳ AAAR Orders
↳ NAA Orders
↳ High Court Orders
↳ Supreme Court Orders
GST Forms   
E-way Bill
↳ E-way Notifications
↳ E-way Bill News
↳ E-way Bill Rules
↳ E-way Bill FAQ
Finance Bill

GST

ONE NATION – ONE TAX – ONE MULTIPLE DATES

We believe the caption is enough to describe the pain of professionals and taxpayers.

"What was done by government as a temporary measure, now seems to have become permanent. Instead of improving GST Portal, government has ended up by creating confusion among taxpayers and professionals by dividing taxpayers into different class and notifying different due dates for each class."

Government has recently come up with series of notifications regarding due dates for filing GST Returns. And in those notifications they have divided the India based on geographical and financial conditions.

For example,

- If two taxpayers are having same turnover (say Rs. 1 Crore) but registered in different states (say Delhi & Mumbai) then due date for Delhi taxpayer is different from Maharashtra taxpayer.

- If two taxpayers are registered in same state (say Delhi) but having different turnover (say Rs. 1 Crore and Rs. 6 Crores) then due date for Taxpayer –A is different from Taxpayer- B, despite being registered in the same state.

- In the above example if Taxpayer –B purchases goods from Taxpayer –A, then there would be mismatch in GSTR-2A of Taxpayer-B, because B is claiming input on monthly basis whereas A is filing it’s outward return in GSTR-1 on quarterly basis.

What was the need of dividing taxpayers into different class and notifying different due dates?

The answer was given by government vide press release dated 22.01.2020. Extract of that press release is being reproduced below.

Press Release dated 22.01.2020

“Presently the last date of filing GSTR-3B returns for every taxpayer is 20 of every month. From now on, the last date for filing of GSTR-3B for the taxpayers having annual turnover of Rs 5 crore and above in the previous financial year would be 20 of the month… The taxpayers having annual turnover below Rs 5 crore in previous financial year will be divided further in two categories….

In a statement issues, the Ministry further said that it has also taken a note of difficulties and concerns expressed by the taxpayers regarding filing of GSTR-3B and other returns. The matter has been discussed by the GSTN with Infosys, the Managed Service Provider, which has come out with above solution to de-stress the process as a temporary but immediate measure. For further improving the performance of GSTN filing portal on permanent basis, several technological measures are being worked out with Infosys and will be in place by April 2020.”

So what was done by government as a temporary measure, now seems to have become permanent. Instead of improving GST Portal, government has ended up by creating confusion among taxpayers and professionals by dividing taxpayers into different class and notifying different due dates for each class. 


Press Release dated 22.01.2020

Subscribe to Complete GST Library

Posted by

TaxReply

on Jun 28, 2020

Comments


From 24/3/2020 to 18/5/2020 we know Corona lock down by State & Central period now also going on....so levying late fee for those period is unacceptable.
We Requesting the Gstin to avoid latefee upto 30/9/2020.... Irrespctive of Turnover limit....
By: Murugan | Dt: Jun 29, 2020
Yes! We too like to get relief from the confusions of various due dates among filing of monthly returns during this lockdown.As you said the due dates will be changed depends upon their turnovers by two categories only.We support with your opinions. Thank you!
By: S.selvaraj(gst Professional Society) | Dt: Jun 29, 2020


Post your comment here !


5737