Out of 75,000 businesses across the state that fall under this category, more than 6,400 businesses have not even filed any GSTR- 3B return since the implementation of GST. Under the GST rules, if the taxpayer does not file the returns for more than three months, in this case, strict actions will be taken by the government.
Punishment in case of avoiding GSTR-3B Returns – taxpayers will have to pay the interest at the rate of 18 percent and penalty Rs 50 per day, earlier it was Rs 200. If the taxpayer attitude does not improve then the strict actions will be taken by the government under section 132 of SGST Act, under this provision there is a punishment of six months to five years. In clear words, if there is any misappropriation found more than Rs 5 cores, then there will be a punishment of imprisonment of up to 5 years.