Secretary cum Commercial Tax department Commissioner KK Khandelwal on Monday made it clear that those traders who haven’t filed their GSTR 3B for the month of August 2017 even by its due date on September 20 must do so at the earliest with Rs 200 daily penalty after due date added with interest on taxable amount. He also said that traders who were in any self conceived or imposed dilemma of Government going easy on penalty or interests must be deceiving themselves, as it was nowhere on the cards.
“I must say that those who haven’t filed their GSTR 3B for the month of August 2017 even after due date must do so at the earliest. Filing is mandatory even for those who needn’t pay any tax under GST laws. It they don’t do so and remain ignorant, it may happen that they get a tax notice of around a lakh of rupees after a year as penalty and they will have to pay that some under GST laws,” said Khandelwal on Monday.
Notably, the Government has extended dates of GST filing under different categories. Khandelwal said that those filing GSTR 1 for July this year will have to do so by October 3 if their annual turnover exceeds Rs 100 crore, and by October 10 if their annual turnover remains less than Rs 100 Crores. “Similarly, last dates for filing GSTR 2, GSTR 3 and GSTR 6 (all for July 2017) and GSTR 4 (for July-September 2017) have been fixed on October 31, November 10, October 13 and October 18 respectively. We expect traders to file their taxes before or on due dates,” said the Commissioner.
He added that extended last date for migrating in Goods and Services Tax (GST) regime was to end on September 30, which is also the last date for migrating in Composite Scheme of GST. “There is also another class of small traders, though not as large as many others states but considerable in numbers, which has not filed Migration Form through DSC/EVC without knowing that the process has not completed without it. They will have to do so before end of this month to avert inconveniences ahead,” added Khandelwal.
Similarly, he advised traders not to try filing GST returns of August 2017 without filing for July, as the system would automatically deny any such effort.