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Before reading the whole article one thing you need to be clear that you cannot get any proper solution from my article regarding the above mentioned error, because GST authority still have no solution regarding this error, so who am I to solve this error.

I am only trying to clear the misconceptions that many GST Helpdesk call attenders are spreading towards the taxpayers regarding this error and also trying to suggest what to do in this situation.

As you know that Composition taxpayers need to file GSTR-4 in quarterly basis. Hope you may know about GSTR-4 and its provisions. According to GST portal currently following taxpayers can be able to file file GSTR-4

  • The migrated taxpayers who have opted to pay tax under composition scheme by filing intimation in Form GST CMP-01 before 16 August 2017.
  • The taxpayers who have obtained new registration in GST regime and opted to pay tax under composition scheme while filing application in Form GST REG-01

The dashboard will be made available shortly to:

  • The taxpayers who have opted out from the composition scheme by filing intimation in Form GST CMP-04 stating the effective date of withdrawal between 1st July to 30th Sep 2017.

Currently the return filing of Jul-Sep quarter is going on.

In the return filing dashboard you can find two options, INITIATE FILING and PREPARE OFFLINE. You need to download GSTR-4 offline tool from the portal. Then fill the details, generate JSON file and upload it in the PREPARE OFFLINE field. After that you need to fill details in INITIATE FILING field and file the return. Its a very easy process and there is nothing to think more about it.

But if your luck is bad, then you may face some technical errors with a error report like "User has not opted-in as a composite taxpayer for the selected Quarter Period"

This kind of error is enough to hang your brain. You can not be able to upload your JSON file if this error occurred because there is no option to generate and download error report.

Why this error occurred?

Its not your fault, its a technical error of the portal.

Is this happening to all Composition taxpayers?

No. But many taxpayers are facing this problem.

Is this happening to the taxpayers who opted in composition scheme at the time of their fresh registration?

Not to all . For an example: Two persons got their registration in composition scheme on same date in August. One person easily uploaded the JSON file and submitted the GSTR-4 of Jul-Sep quarter, but another failed to upload the JSON file due to error occurred. This is totally his bad luck.

Opted in composition scheme in Aug or Sep, is this the reason for this error?

After hearing the error, some GST Helpdesk call attenders are telling that the taxpayers who opted in composition scheme in July, are only able to file GSTR-4 for Jul-Sep quarter. But this is not true. If you are reading this article from the beginning you may get your answer, you may also read in your return filing dashboard.

Can I contact with GST helpdesk?

Obviously, but they did not help you. They only told you to wait for sometime (I don't know what is the definition of 'sometime' according to them) or send an email to helpdesk@gst.gov.in

Can I send an email with screenshot regarding this matter to GST helpdesk?

Obviously. After sending the mail you will only receive an helpdesk ticket id. They will not provide you any solution because they don't have any solution of this error. But you may use your mail as a proof in future f any dispute arises.

Can I still pay the tax if JSON file is not uploading?

You may pay the tax creating challan through the portal. This also a proof that clearly shows that you haven't any guilty and you are doing things time to time.

Do I need to pay late fee, if problem solved after due date?

May be GST portal is a low grade website, but GST rules are very strict about late fee. it will be the worst thing happen if you pay late fee for their technical error.

When will this problem solve?

GST authority didn't know the answer, so how can I give this answer. Even I joined in last webinar on GSTR-4, asked this error several times, but they neglected my question and did not answered it. Also they didn't give the reply of the emails sent by the taxpayers regarding this matter.

Finally I can say that, this error is occurring from the beginning of the November and it is December now. GST authority didn't able to solve this problem in this one month. Even there is no notice regarding this matter in the portal. GST helpdesk call attenders are only telling to wait for sometime from the month of November. Is this the system or facility of a totally online taxation system? We didn't expect this kind of casual activities in this serious matter.


Published by

Soumya Laha
(Advocate & Tax Consultant)
Category GST   Report

11 Likes   4 Shares   14205 Views


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