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GSTN Issues Advisory for Timely Filing of GST Returns


The Goods and Service Tax Network issues Advisory for filing the returns on Time. Below is the extract of this advisory for taxpayers.

The Goods and Services Tax (GST) return filing process can sometimes be challenging for taxpayers. In March 2023, many taxpayers experienced difficulties when attempting to file their GSTR-3B returns on the last day of the filing period. This was due to a large number of taxpayers attempting to file their returns in the afternoon, resulting in a waiting queue on the GST system. As a result, some taxpayers were inconvenienced.

As of April 23rd, approximately 45% of GST returns filed were either for no tax liability or did not involve any cash payments. These returns could have been filed earlier, and taxpayers are encouraged to use the SMS filing option for NIL returns to reduce the queue on the GST system. To avoid last-minute rush, taxpayers should file their Form GSTR-3B well in advance. This will not only be more convenient but also quicker.

Taxpayers are reminded to file their GST returns on a monthly basis and not to wait until the due date to upload a large number of invoices from past periods. Uploading a large number of invoices at once can cause delays and longer waiting times on the GST system. It is recommended that taxpayers maintain a month-wise return filing discipline for all B2B invoices for the month to avoid any adverse impact on the system.

Filing GST returns can be a challenging task for taxpayers, especially during the last minute rush. However, with better planning and timely filing, this difficulty can be avoided. Moreover, it can also benefit other taxpayers. It is worth noting that GSTN has made significant improvements to its infrastructure over time, making the process smoother and more efficient.

Relaxation in GSTR 10 Late Fees

21.09.2020: The government has partially waived the late fees of GSTR 10 (Final Return) filing by its due date. The GSTR 10 Final return must be filed within three months from the date of Registration Cancellation.

Therefore, the taxpayers who have canceled their GST Number and not filed the final return, within the due date can file the return now. The taxpayer has to pay a one-time late fee of maximum Rs 500 (Rs. 250/- SGST + Rs. 250/- CGST)

However, the late fee waiver is admissible only, if the return is filed between 22nd Sept. 2020, to 31st Dec. 2020. This has reference to the Notification No 68/2020 dated 21.09.2020.

Lauch of GSTR 2B & GSTR 2A New Features

Import Data in GSTR-2A

29.08.2020: Two new tables have been inserted in GSTR-2A for displaying details of import of goods from overseas and inward supplies made from SEZ units / SEZ developers. Taxpayers can now view their bill of entries data which is received by the GST System (GSTN) from ICEGATE System (Customs). The present data upload has been done on a trial basis to give a feel of the functionality and to get feedback from the taxpayers on the same.

Currently, the system is displaying data up to 6th August, 2020. Further, taxpayers may note that system is currently does not contain import information for bill of entries filed at non-computerized ports (non-EDI ports) and imports made through courier services/post office. This will be made available shortly.

It may also be noted that amendment information made in the details of bill of entries will also be provided soon.

Launch of GSTR-2B for the month of July 2020

The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B.

One such enhancement that the Council recommended was introduction of an auto-drafted input tax credit (ITC) statement which would aid in assisting / determining the input tax credit that is available for every taxpayer.

GSTR-2B is going to be such an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his suppliers in their respective GSTR-1, 5 (non-resident taxable person) and 6 (input service distributor).

It is a static statement and will be made available for each month, on the 12thday of the succeeding month.It is expected that GSTR-2B will help in reduction in time taken for preparing return, minimising errors, assist reconciliation & simplify compliance relating to filing of returns.

Key features in GSTR-2B which would assist taxpayers in return filing are as under:

  1. It contains information on import of goods from the ICEGATE system including inward supplies of goods received from Special Economic Zones Units / Developers. This is not available with the release of GSTR-2B for the month of July and will be made available shortly.
    1. A summary statement which shows all the ITC available and non-available under each section. The advisory given against each section clarifies the action to be taken by the taxpayers in their respective section of GSTR-3B;
    2. Document level details of all invoices, credit notes, debit notes etc. is also provided both for viewing and download;
  • GSTR-2B for the month of July 2020 has been made available on the common portal on trial basis.
  • Since, this is the first time that the statement is being introduced, taxpayers are advised to refer to GSTR-2B for the month of July, 2020 only for feedback purposes.
  • All taxpayers are requested to go through their GSTR-2B for July 2020 and after comparing the same with the credit availed by them in July 2020, provide feedback (if any) on any aspect of GSTR-2B by raising a ticket on the self-service portal (
  • All taxpayers are advised to view the detailed advisory relating to GSTR-2B on the common portal before using the statement.

Taxpayers can access their GSTR-2B through: Login to GST Portal > Returns Dashboard > Select Return period >GSTR-2B.

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