GST not filed from last 4 years but Returns locked

Hi Shiv Kumar,

If your client’s GST returns for the last 4 years show as “filed” but no actual tax has been paid, here’s a step-by-step approach to correct the data and ensure compliance:

1. Verify the Status of Returns and Payments:

• Check GST portal to confirm which returns have been filed.

• Confirm if GST payments were made for those returns.

• If returns were filed but tax was not paid, the returns are technically filed but liability is unpaid.

2. Identify Outstanding Tax Liability:

• Download Form GSTR-3B filed for all months.

• Identify months where tax liability is shown but tax payment is zero or incomplete.

3. File Amendments or Revised Returns (if possible):

• GST does not allow revision of GSTR-3B after filing.

• Any missed tax liability must be discharged via payment in subsequent returns or manual challan.

4. Make Payment of Outstanding Tax and Interest:

• Calculate outstanding GST + Interest for delayed payment (interest @ 18% per annum on unpaid tax).

• Use GST PMT-06 challan to pay the outstanding tax and interest.

• Mention correct tax period and tax type while making payment.

5. File Returns with Correct Data:

• If future returns are to be filed, include the unpaid tax amounts under tax liability.

• Utilize input tax credit properly if eligible.

6. File GST CMP-08 (if applicable):

• If registered under composition scheme, file CMP-08 returns for outstanding payments.

7. Voluntary Disclosure and Penalty:

• If there’s significant non-compliance, consider Voluntary Compliance Scheme (VCS) or self-declaration with payment of interest and penalty.

• Consult local GST officer or a GST consultant.

8. Reconcile GST and Income Tax Data:

• Match GST returns with income tax data.

• If income tax reflects payments not shown in GST, clarify and reconcile discrepancies.

Summary:

• GST returns may show as filed but tax payment may be pending.

• Outstanding GST + interest must be paid via challan.

• No option to revise old returns; future returns should include outstanding liability.

• Consult GST professional for complex cases or penalty mitigation.