Alleged Harassment by GST Personnel
No Madam. The GST Identification Number (GSTIN) is not automatically blocked in case of irregular filing of GST return.
Yes Madam, The Goods and Service Tax Council (GSTC) in its 28th meeting held on 21st July, 2018 had recommended furnishing of quarterly return with monthly payment of taxes for taxpayers having annual aggregate turnover up to five crore rupees in the previous Financial Year. Further, one of the key features of the draft version of the new GST return system is that small taxpayers would have the option to file one of the three simplified forms, namely – Quarterly return, Sahaj or Sugam. The quarterly return for small taxpayers shall have lesser data fields and compliance requirements compared to the monthly return.
No Madam. There is no additional cost associated with filing of monthly return in FORM GSTR-1. Further, the Government, on the recommendations of the GST Council meeting in its 22nd meeting held on 6th October, 2017, provided for quarterly furnishing of the details of outward supplies in FORM GSTR-1 by taxpayers having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year vide notification No. 57/2017 – Central Tax dated 15th November, 2017. Moreover, in order to facilitate taxpayers, including MSME entrepreneurs, the due dates for furnishing the details in FORM GSTR-1 for the period from July, 2017 to September, 2018 was extended till 31st October, 2018 vide notifications No. 43/2018 – Central Tax and No.44/2018 – Central Tax, both dated 10th September, 2018, thereby waiving of the late fees payable on account of delayed filing of the said details for the said period.
The above information given by the Minister of State for Finance Minister Shri Arun Jaitley in the Parliament on 28.12.2018