Return not filed

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Lalit Chaudhari

Advocate

105 Points Posted on 10 January 2019

My client obtained GST as paint retailer on Oct 2017, however he did not use the said GST number for his business or any other activity and never file any GST return. Recently he started using the said GST and provide the said GST no to paint distributer and purchased the paint since September 2018..... Now he wants to take benifit of recent wavier of GST penalty.....What is the way ahead for the same...very few purchase are shown in the said portal and nil sale entry in the said GST number.....please guide....

Replies (2)

Sarath Rajendran

Nil

2791 Points Posted on 10 January 2019

No option for take input tax credit on purchase because availing old invoice with GST is not possible because it affect the counter party filled GST returns. Due to no purchase Showing Sales even as b2c is waste. So start proper filing from sep 2018 onwards.

Subrato

Chartered Accountant

710 Points Posted on 10 January 2019

If you have not file GST3B, GSTR1 Return from OCT 2017 to September 2018 then you have to file without any Penalty upto 31st March 2019 as per government notification.

Government Notification: The finance ministry has finally waived the late fees for taxpayers who were unable to file GSTR-1, GSTR 3B or GSTR-4 for the period July 2017 to September 2018 by the due date but furnished the same between 22 December to 31 March 2019.

You cannot claim without filing your previous return.

After filing your previous return you can claim ITC.

Hope it helps you.