GST returns may be filed by SMS and Company may file GST returns without DSC
In a circular flow by CBIC, many obstacles to ease of compliance have been removed during the Covid-19 Annual Return Filing Date 2018-2019 extended to 30 September 2018.
Companies may also file GST returns without digital signatures (via EVM): the notification issued by the Board today stated that a registered person registered pursuant to the provisions of the Companies Act, 2013 (18 of 2013), during the period from the 21st day of April 2020 to the 30th day of June 2020, may also submit a return pursuant to section 39 of the FORM GST-3B verified by means of the EVM.
The Nil gst returns can be filed via SMS. : In addition, CGST Rule 67 was also amended and a new clause 67A was inserted, provided that the Board provided a means of providing the return of the short message service facility. According to that provision, a registered person who is required to provide the Nil return for a tax period under section 39 of the FORM GSTR-3B, any reference to electronic furnishings shall include the provision of the said return through a short message service using an officially registered mobile number and the said return shall be verified independently by a registered mobile number based solely on the One Time Password facility.
Procedure Filing Nil GSTR-1 Return –
Different categories of taxpayers are required to file different types of GST returns. As an illustration, we provide the procedure for filing the NIL GSTR-1 return in the following steps.
In order to file the NIL GST-1 return under the GST, one must follow the steps –
- Visit https:/www.gst.gov.in/;
- Provides the appropriate username and password;
- Navigate the Services path > Returns the Dashboard;
- Month and year to file a return must be selected from the drop-down list; 5. Select ‘Prepare online;’
- mention the fact the details of the Aggregate Turnover for the financial year and the Aggregate Turnover for the period;
- Select ‘B2C (Other)’ under ‘GSTR-1 Other details’ and provide details;
- Select the POS i.e. under the next screen. Place of Supply in the drop-down list;
- Click the back button;
- Click Generate GSTR – 1 Summary;
- Choose the checkbox and select ‘Preview;’
- Click the Submit button;
- Return can be filed using either DSC or EVC.
Penalty for non-filing of the Nil return –
penalty / late fee provisions are laid down in section 47 of the Central Goods and Service Tax Act, 2017. Penalty / late fee for failure to file a GST return as set out in section 47 is as set out in – The default taxpayer is required to pay a late INR 100 fee for each day that such failure continues. However, the maximum penalty / late fee may not exceed INR 5,000.
On the same line, as stated in Notice No. 6/2018 – Central Tax dated 23 January 2018, the penalty / late fee payable in case of return in FORM GSTR – 5A to INR 50 per day (INR 25 CGST and INR 25 SGST) has been reduced. In addition, it was clarified in that notice that, in the event that the total amount of integrated tax payable in return is NIL, i.e. in the particular case of NIL, the late fee payable would be INR 20 per day (INR 10 CGST and INR 10 SGST).
The Goods and Service Tax Council has approved an SMS system that will allow the registered taxpayer to file a NIL return via SMS. Businesses who are NIL filers, where there is no supply or purchase within a quarter, may file their quarterly return via SMS.
It should be noted that the above system for filing NIL returns through SMS is actually currently not in force and is likely to be implemented as of 1 January 2019.