You
will be inviting trouble if GSTR 3B return is not filed on or before 20th of coming
month or late filed. CBIC has released CIRCULAR NO. 129/48/2019-GST [F. NO. 20/06/04/2019-GST], DATED 24-12-2019. Crux of the matter in nutshell is as
below:
- You will receive an e-mail/ message alert from GST
department on 17th of the month to file GSTR-3B by 20th.
- If GSTR 3B is not filed on or before 20th i.e.
due date then again message will come on 21st that the return is not
filed.
- If the return is not filed till 25th, then department
will issue a notice in GSTR- 3A directing to file the return within 15
days,
- If the returns is still not filed within 15 days,
then the proper officer in GST department will assess your liability of
that month and determine the tax to the best of his judgement under FORM
ASMT-13 ,
- If the said return remains unfurnished within the
statutory period of 30 days from issuance of order in FORM ASMT-13,
then proper officer may initiate proceedings under section 78 and recovery
under section 79 of the CGST Act.
All these email and
messages are going to be generated automatically by the system. So now onwards,
if you need to avoid strict action by the department be firm in timely filing
of GST return.
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