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Arjuna (Fictional Character): Krishna what’s going on? Too much chaos is there in GST. Why in this month of October, the Taxpayers are so worried and fighting to get their ITC?

Krishna(Fictional Character): Arjuna, who will tell the Govt, that Justice delayed is Justice Denied. one year has passed since the implementation of GST, during this one-year government have issued many notifications and being a new law, both Govt and taxpayers have made many mistakes in GST. To rectify all these mistakes the return of September 2018 is their last chance.

Lately, after lots of hue and cry, though the government has extended the due date to file the return to 25 October for which notification is not yet issued. But this extension has come after the original due date of 20th October. Also, a press release was issued on 18th wherein it was mentioned credit if any not claimed for July 17 to March 18, must be taken before 20th October only. Hence taxpayers filed returns in stress and now they are worried as many have filed the return on 20th itself (Now 25th Oct) in haste so that their credit is not disallowed. This is absolute nonsense, extending date after due date is a sign of arrogance and hypocrisy. Giving treatment after the death of patience is bad in law. Further life of a CA or tax consultant has become miserable and stressful in GST due such type of unresolved issues.

Arjuna: Krishna what the worried taxpayers should do of ITC before the filing of September 3B?

Krishna: those Taxpayers who have not filed their returns of July to March 2018, and if filed and now if they want to claim unclaimed ITC, they have to do it before 25th Oct. hence total purchase reconciliation with GSTR 2A needs to be done before it and all ITC needs to be claimed as per section 16(4). This is not a correct solution in law; it should be extended till filing of GST Annual return/ GST Audit i.e, till 31st Dec 2018.  But no relief is given yet by arrogant government tax decision makers.

Arjuna: Krishna what the worried taxpayers should do of outward supply before filing of September GSTR1?

Krishna: Arjuna , 31st October is the due date to file the GSTR-1 for the month of September. The taxpayers have already provided the bill-wise details for July 2017 to March 2018 of their sales made. If there is any mistake in earlier details provided or if anything is left out, then the last date to rectify the same is 31st October 2018. So taxpayers should check for mistakes beforehand and file the return. Again, this is not a correct solution in law; it should be extended till filing of GST Annual return/ GST Audit i.e, till 31st Dec 2018.  But no relief is given yet by arrogant government tax decision makers.

Arjuna: Krishna, Will this make GST annual return/ Audit useless?  

Krishna: Arjuna, after the press release issued by the government on 18th October, there is no importance left out for the annual return. All the reconciliations, adjustments, corrections, etc were required to be made in September return or before it or before filing annual return. Also the option to amended bill wise details is not available in the annual return. Therefore bill wise corrections must be made in GSTR-1 for September itself. The date of Annual return is 31st Dec, till date it is not available on website, how one will file it. Even if any mistake in ITC found in GST Audit, no relief can be claimed. Effect of audit findings can’t be given, then what is use of it. If outward liability arise pay it and Unclaimed ITC then leave it, is not a correct law. It’s a hardship to all. Thus GST Annual return and GST is made useless?

Arjuna: Krishna, What lesson worried taxpayer should take from this?  

Krishna: Arjuna, taxpayers have worked under quite stress. Adjusting and rectifying all the mistakes made in the previous year in September return is a cumbersome task. Many have filed the return in haste. Why government is taking late decisions, it is not understandable. CA Institute and other trade bodies have already represented for an extension with detailed suggestion and need, why they are not considered by tax department is a big question? Knowing the issue and not acting in time is not good governance. This is second example of confusion over extension of due date earlier same thing happened under the Income-tax audit due date till 31st October happened after the interference of High court. Such type of attitude in GST is against Democracy and ease of doing business and leading towards tax terrorism. Who will listen to the cry of taxpayer that “Justice delayed is Justice denied”.


Published by

CA Umesh Sharma
Category GST   Report

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