Highlights
1. As
per GSTN information, around 20.75 lakh GSTINs have not filed their GSTR-3B for
September and October months.
3. Only
after a blocked GST taxpayer files his/her pending GSTR-3B for the default
period(s), the blocked GSTIN will get unblocked.
4. Not
generating an e-way bill will be considered as non-compliance as per provisions
of the GST law.
The government has introduced a
very important amendment round the e-way bill generation with associate aim to
limit on GST non-filers and evaders. With impact from December 2, 2019, the
blocking and unblocking of the e-way bill generation facility has been implemented
on the e-way bill portal.E-way bill generation has been barred for taxpayers UN
agency haven’t filed their returns for the previous 2 consecutive months.
What is the intention of block e-way bill generation for taxpayers?
As per GSTN data, around 20.75
lakh GSTINs have not filed their GSTR-3B for September and October months. Also,
out of those 20.75 lakh GSTINs, around 3.47 lakh GSTINs (16.7%) had
transactions for September and October 2019 in the e-way bill system. Considering
the increase within the range of tax defaulters, their ability to get e-way
bill had to be blocked. The tax department is of the read that non-filing of
returns has been the first reason for the decline within the GST revenue
collection.
How will blocking of e-way bill generation work?
Every taxpayer who is registered
under GST must file GSTR-3B, on a monthly basis.
GSTR-3B has details of sales and
purchases created by a business and therefore the final tax collectible when
claiming input credit.
As per the new rule, once a
taxpayer fails to file his or her GST returns (GSTR-3B) for two continuous
months, he or she will get blocked from generating an e-way bill.A GSTIN that
is blocked can not be used for generating an e-way bill either as a consigner
or receiver.
For example, if a taxpayer has
not filed his GSTR-3B return for September and October 2019, his/her e-way bill
generation facility would get blocked from 2 December 2019.
How will unblocking of e-way bill generation work?
Only when a blocked GST payer
files his/her unfinished GSTR-3B for the default period(s), the blocked GSTIN
can get unblocked automatically the following morning allowing him/her to
proceed with e-way bill generation.
In case a remunerator intends to
get an e-way bill shortly when filing his/her come, he or she will be able to
visit the e-way bill portal and opt for the choice ‘Search Update Block Status
‘.He or she's going to have to be compelled to enter his/her GSTIN, later he or
she will need to enter the CAPTCHA code and click on ‘GO’. In case the standing
reflects as ‘blocked' then he/she have to be compelled to click on the choice
‘Update Unblock standing from GST Common Portal’. This button can extract the
most-recent filing standing via the GST common portal and, if the returns
square measure filed, the e-way bill system status will get updated
subsequently to ‘unblocked’.
In case the system fails to
unblock the GSTIN, the taxpayer can get in touch with the GST Help Desk and
raise a complaint to get his/her query resolved.
Also, there can be sure things
wherever a taxpayer might not be ready to file GSTR-3B on time.These scenarios
could embrace technical glitches, or inconvenience thanks to an emergency, etc.In
these eventualities, genuine taxpayers can seek help from a jurisdictional tax
official to get the e-way bill generation facility restored.
What this means for taxpayers?
Not generating an e-way bill are
going to be thought of as non-compliance as per the provisions of the GST law.
The business might not be ready
to deliver goods while not an e-way bill.When merchandise square measure
transported while not AN e-way bill, the authorities can claim that the
consignor of the goods attempted to evade taxes and subsequently levy a fine
equivalent tothe tax amount payable.Such commodities and therefore the vehicle
transporting them will be taken or detained.Both the products in addition
because the vehicle could also be discharged only if the unfinished tax
quantity and therefore the penalty mentioned by the involved officer is paid.
Not possessing AN e-way bill
throughout transportation of products will cause the disruption within the
every day operations and deliveries of a business. This move can push taxpayers
to be additional compliant and make certain they file their returns/make their
tax payments on time. Businesses have to be compelled to be additional careful
by making certain their GSTR-3B is filed among the point in order that there's
no disruption in their business-related operations. his new development among
the e-way bill system could facilitate improve GST revenue collection.
FOR MORE DETAILS...
AIAT Pvt. Ltd
Add:- 15 Bhande Plot, Umred Road Nagpur.
Email:- info@aiatindia.com
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