The GST officials are going to persuade 25,000 big taxpayers, who have not filed their GSTR-3B returns due for October, to file their returns by November 30, 2020. The GSTR 3B returns for a particular month are filed in a staggered manner on 20th, 22nd and 24th of the next month.
Officers in the Goods and Services Tax (GST) department have been directed to follow up personally with these defaulting taxpayers so that their GSTR-3B returns due for the month get filed by November 30. These top 25,000 taxpayers, who have not yet filed their returns, were identified based on last month's statistics, said sources in the Department of Revenue on the condition of anonymity, after a high-level review meeting of officials.
According to sources, in the review meeting, it was highlighted that about 25,000 top taxpayers have not yet filed their returns for October. So far about 80 lakh GSTR-3B returns have been filed this month.
The revenue department has also directed the tax officers that all such taxpayers who have not yet filed their returns should be sent SMS and email communications. Sources said that the GSTN has also been directed to send 1 lakh SMS and e-mail reminders per day to the taxpayers, particularly to the defaulting taxpayers, to file the return in due time.
It was decided in the meeting to start the cancellation process of GST registration of about 5.43 lakh taxpayers who have not filed their returns for the last six or more months.
As per GST rules, for the supplies made in October, the GSTR-3B returns were expected to be filed in a staggered manner by 20th, 22nd and 24th November. Those having turnover above Rs 5 crore annually are expected to file their GSTR-3B by 20th of the month. However, these identified 25000 top taxpayers are yet to file their returns as on today.
Meanwhile, in its nationwide drive launched in the second week of November against GST fake invoice frauds, the Directorate General of GST Intelligence (DGGI) and CGST Commissionerates have so far arrested 85 persons for availing or passing on ineligible ITC fraudulently and have booked 981 cases against more than 3119 fake GSTIN entities identified across the country.