Last date extended from 10.1.2020 to 17.1.2020 to file FORM GSTR-1 from July 2017 to November 2019 with waiver of late fee

LAST DATE TO FILE GSTR-1 FOR THE PERIOD FROM JULY 2017 TO NOVEMBER 2019 EXTENDED UPTO 17.1.2020 WITH WAIVER OF LATE FEE

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

The Central Government has decided that the amount of late fee payable under Section 47 of the CGST Act, 2017 shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period 19^th December, 2019 to 10^th January, 2020 as per Notification No.74/2019 – Central Tax dated 26.11.2019.

There are still some non-filing of FORM GSTR-1 in certain cases even though the taxpayers have filed the returns upto date for certain reasons like DSC not working or EVC not completed and OTP received from the GST Portal not entered and validated in GST Portal etc and also for some other reasons.

Hence all taxpayers must verify the filing details of FORM GSTR-1 returns monthly/quarterly in two methods.

METHOD 1

By logging into the GST Portal by entering the Username and Password and after clicking Services, Returns and then View e-filed returns and then choosing Annual/Quarterly/Monthly which is applicable.

2. 

    METHOD 2

After entering in the GST Portal, by clicking Search Taxpayer, and entering GSTIN/UIN of the Taxpayer and after typing the characters shown in the image and then clicking SHOW FILED TABLE.

By following the above method, the pending FORM GSTR-1 Return if any may be identified and the same may be completed and filed and huge amount of late fee payable if any may be saved.  
In addition, the recipients from the suppliers will be able to get Input Tax Credit not adjusted/availed so far if omissions are rectified.

The status of FORM GSTR-1 already filed may be verified once again by all taxpayers, whether it is in Draft Status or Filed Status. Only Filed Status returns are correct and complete and the supply details mentioned in such returns will only reflect in FORM GSTR-2A details.

Similarly the recipients of Goods or Services or both can view the return filing details of their Suppliers by following the Method 2 (as there is no need of Username and Password) and if the supplier has not filed any return for the particular month the recipients can request the supplier to file the same to avail the Input Tax Credit on inward supply of Goods or Services or both effected from the Suppliers which will certainly save money.

The Finance Department has tweeted that the GST Council in its 38th meeting on 18th December, 2019 had recommended that late fee chargeable on filing of statements of output supplies in Form GSTR-1s, be waived for the GSTR-1 pertaining to period July, 2017 to November 2019 if the same are filed by 10/01/2020.

For the above decision, the response to this waiver has been very encouraging and since announcement on 18.12.2019, 54 lakh GSTR-1 have been filed till 09.01.2020.  On average only about 25 lakh monthly GSTR-2s get filed and in the view of such huge response which would lead reduction to unmatched credit, it has been decided to extend the said amnesty scheme from 10th January 2020 to 17th January, 2020.

The Central Government has now extended the last date from 10.1.2020 to 17.1.2020.vide Notification No.04/2020 – Central Tax dated 10.1.2020.

The relevant notification is given below for ready reference.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 04/2020 – Central Tax

New Delhi, the 10th January, 2020

G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23rd  January, 2018, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–

In the said notification, in the third proviso for the figures, letters and word “10th  January,

2020”, the figures, letters and word “17th January, 2020” shall be substituted.

[F. No. 20/06/07/2019-GST (Pt. II)]

(Pramod Kumar) Director, Government of India

Note: The principal notification No. 4/2018-Central Tax, dated 23rd  January,  2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended by notification No. 74/2019-Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary,  vide number G.S.R.

953(E), dated the 26th December, 2019.