GST Returns for past period, Goods and Services Tax - GST

[Krishna V]

Sir,

A Tax payer is liable to pay duty for last 4 months and did not file returns. Now he is ready to pay with int. and file returns. If he takes registration now,

(1) is it possible to file return for the past periods

(2) if not how to handle the situation.

Request the experts to offer their suggestions to resolve the issue

Posts / Replies

[KASTURI SETHI]

GST return can be filed only from the date of issue of registration. You cannot file return for the period prior to the date of registration. However, you can deposit Tax along with interest during the month of taking registration. Show all invoices including the past period in the month of taking registration. Penalty will have to be deposited . Common portal may genetate the amount of penalty and interest.

[KASTURI SETHI]

I filed return in this way which was accepted by the Common Portal system in Feb.,18. Thereafter, filing GST return has become easier/simplified.

[YAGAY AND SUN]

Since GST is in nascent stage and GSTN is full of technical glitches, therefore you may represent your matter to the appropriate authority and seek the desired relief.