Instructions regarding the process for initiating action against non-GST returns filers under the TNGST Act, 2017 have been issued by The Tamil Nadu GST Department.
The proper officer will proceed to determine the registered person’s tax due under section 62 if the registered person fails to file the GST return under section 39 even after the deadline in the notification issued under section 46 has passed.
Section 29(2) of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act) of 2017 and rule 21 of the TNGST Rules of 2017 give the proper officer the authority to cancel the registration. Taxpayers’ GST registrations will be cancelled if they submit monthly returns in Form GSTR-3B and do not do so for a continuous six-month period.
The GST registration will be cancelled if a taxpayer who is filing a return under the QRMP scheme fails to file a return in GSTR-3B for two successive tax periods. A composition taxpayer’s GST registration will be revoked if the GSTR-4 return is not submitted within three months of the deadline.
Instructions state that “When a registered taxpayer fails to file a return under Section 39 of the TNGST Act, 2017, on the GST due date, action under Section 46 is initiated automatically by the GSTN System, and a notice as per Rule 68 of the TNGST Rules, 2017, in Form GST-3A is electronically generated and issued one day before the last day of the month”.
All the Joint Commissioners are also directed to delegate the responsibility to the concerned proper officers and Deputy Commissioners.
All the major players of the Commercial Taxes District/Circle, concerned Deputy Commissioners will personally ensure the filing of GST returns within a deadline of no later than the 30th day of the succeeding month.
The appropriate officer of the concerned assessee shall follow up with the taxpayers and continuously monitor till the return is filed within a deadline of no later than the 30th day of the succeeding month.
Even after issuing instructions to watch the return filing meticulously, the status of non-filing by top revenue taxpayers is increasing month by month. This is due to non-monitoring of the filing of returns by the top taxpayers.
Even after giving instructions to closely monitor return filing, the situation of top GST revenue taxpayers failing to file returns is getting worse month after month. This is a result of top taxpayers failing to check return filing.
Top taxpayers may go more than six months without filing taxes. In such situations, the appropriate authorities fail to act appropriately and on time. To guarantee the timely filing of returns, strict supervisory action and ongoing oversight are needed.
