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Procedure lapse under GST, Goods and Services Tax - GST

Issue Id: - 117663
Dated: 27-11-2021
Procedure lapse under GST

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Sir. What are the activities considered as Procedure lapse under GST, and consequences for the same! kindly highlight

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Showing Replies 1 to 8 of 8 Records

1 Dated: 27-11-2021
By:- Alkesh Jani


As per your query, my view is that in GST Act, 2017 (CGST, IGST and S/UT GST), wherever, term "Prescribed" is used and is not adhered to by the taxpayer can be considered as 'Procedure lapse'. applicable late fees, penalty may be imposed considering the facts and circumstances of the case.

For example, non-filing of GSTR-3B on or before due date, is procedure lapse, late fees, interest etc is payable. Issuance of Invoice with incomplete details, general penalty may be impose.


2 Dated: 27-11-2021
By:- Ganeshan Kalyani

Alkesh Sir if September month 3B is filed after due date can a taxpayer claim ITC of last year invoice citing delayed filing as a procedure lapse.

3 Dated: 28-11-2021
By:- Alkesh Jani

Shri Ganeshan Kalyaniji,

The query raised was general in nature and reply was given accordingly.

However, the query raised by you needs to be discussed in the larger taxpayer interest, therefore, it is my humble request to raise this query a fresh and views will be submitted at the earliest.


4 Dated: 28-11-2021
By:- Ganeshan Kalyani

Sir, thank you for your suggestion.

I understand that if I mention 4 digits HSN instead of 6 digits on invoice then that would be a procedural lapse. But how can a delay in filing of return would be procedural lapse especially in current regime where ITC is connected to timely filing of return. Hence I asked the query. Nothing else Sir.


5 Dated: 28-11-2021
By:- Shilpi Jain

Procedural lapses could be say disclosing the amount in the wrong table or column or documentation not being proper, etc. In case there are procedural lapses, the same are not seen very seiously and the benefit eligible to the assessee is still given to them.

6 Dated: 28-11-2021
By:- Shilpi Jain

The main principle of condoning the procedural lapse is that the person is actually eligile or entitled for the benefit and there is no doubt regarding that. Merely because the set procedure in the law was not followed, the benefit cannot be denied.

Another example could be availng the transitional credit in GSTR-3B instead of TRAN-1. Be careful, in this case the time limit is not a procedural condition but merely the eligible credit is availed in 3B instead of TRAN-1 within the time.

7 Dated: 28-11-2021
By:- Alkesh Jani

Shri Ganeshan Kalyani ji,

The example given by me in the reply is indicative in nature. Moreover, it given just indicate that consequences can be in form of late fees and penalty.


8 Dated: 28-11-2021

Procedural lapse is a technical lapse where there is no revenue implication revenue loss. This is one of the major criteria to determine procedural lapse.


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