GST: Govt started issuing Notice for Non-Filing of GSTR-3B before End of Due Date

In spite of extending the last date of filing the FORM GSTR-3B, for the month of April, the Revenue has started issuing notices to the taxpayers for non-filing of FORM GSTR-3B. Today is the revised last date for filing the Form.

The Goods & Services Tax regime was implemented with an object to simplify the complex tax regime that existed in the country. Yet the taxpayers, have to file various forms in order to comply with the statutory duties under the GST. Of the many forms out there, FORM GSTR 3B must be filed by every person registered for GST.

Compliance is only possible when there is an opportunity to perform one’s obligation. The much-boasted GST Network (GSTN), the IT backbone of the entire nation has not yet become fully sufficient to cater the needs of the taxpayers. The taxpayers always encounter technical glitches while accessing the network. If the law requires you to file returns but doesn’t provide you with a fully functioning facility to register the returns, what can one do?

The last date for filing FORM GSTR 3B was on 20th May 2018. However, due to the above mentioned immature GST Network, there arose technical glitches. In order to resolve it, the Network was shut down for 30 minutes on 18th May.

The Central Government understanding the woes of the taxpayers, decided to extend the deadline to 22nd May. The Central Board of Indirect Taxes and Customs soon issued an official statement, notifying that the last date to file FORM GSTR 3B for the month April, has been extended to May 22nd. (Read the Notification). It may well have expected to give substantial relief to the taxpayer or that is what we all thought.

Despite such gracious act of extending the deadline, the Revenue started issuing notices to taxpayers even before the deadline. The subject of the notice read “GST-Non-Filing of return GSTR – 3B- Regarding”. Now, these notices were dated 18th May!!! i.e. even before the closure date, the Revenue issued notices to taxpayers.

The real question is, why did the Revenue issue notices to tax payers even before the revised deadline set by the Revenue. The best guess to the above question would be – “Miscommunication among the Officers of the Department” or another common “Technical Glitch!!!”.