Missing GST deadlines this month may cost you: CBIC Reminds Taxpayers

The Central Board of Indirect Taxes and Customs (CBIC) made a significant notification regarding the filing of GST returns. Starting this month, the 11th and 13th of each month are the dates to remember for filing returns by different categories of GST filers.

The Central Government revised Sections 37 and 39 of the Central Goods and Services Tax Act (CGST), 2017 with Notification No. 18/2022-Central Tax dated September 28, 2022, taking effect on October 1, 2022.

According to section 37(4) of the CGST Act, a taxpayer may not file GSTR-1 if the prior GSTR-1 has not been filed, and a taxpayer may not file GSTR-3B if the previous GSTR-1 for the same tax period has not been filed.

Section 37(4) of the Central Goods and Services Tax Act, 2017, states that a registered person may not provide the details of outward supplies under sub-section (1) for a tax period if he has not supplied the data of outward supplies for any of the preceding tax months.

According to Section 39(10), a registered person shall not be authorized to submit a return for a tax period if he has not supplied a return for any of the prior tax periods or the details of outbound supplies under sub-section (1) of Section 37 for the said tax period.

“Notice to GST Taxpayers, Due to significant changes in the Return Filing Process, taxpayers must file prior tax periods GSTR-1 before filing current period GSTR-1. The CBIC stated that “GSTR-1 for the present period must be filed before submitting GSTR-3B for the said tax period.”

QRMP taxpayers must file FORM GSTR-1 quarterly by the 13th of the month after the relevant quarter.

“Late submission of GSTR-1 will result in a late fine,” the CBIC states.

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