Arpit Kulshrestha
Goods and Services Tax Network (GSTN) released a notification on 4.05.2023. The authority noted that some difficulty was faced by some taxpayers during filing GSTR-3B of the March 2023 period on 20th April 2023. After investigating the matter, it was found that a larger number of taxpayers started filing GSTR-3B returns on the last day’s afternoon (20.05 lakh GSTR-3B returns were filed the same day). As a result, it created huge traffic on the GST system, which inconvenienced some taxpayers.
On 20th April 2023, around 45% of the returns filed were either NIL returns (no tax liability and no ITC availment) or returns in which no tax was paid in cash. They could have filed returns earlier. Therefore, it is advised to taxpayers to file NIL returns by making use of the SMS filing option because it would be quicker and more convenient and would also help to reduce the long waiting list on the GST system. Therefore, to avoid the last-day rush, taxpayers are advised to file their Form GSTR-3B well in advance.
Further, the GSTN clarified that some taxpayers are submitting invoices in bulk namely up to 27 lakhs. These uploaded invoices were of the past period in one GSTR-1 on the last date of filing. It was suggested to taxpayers to file the returns monthly for all the B2B invoices for the month and avoid reporting invoices of the previous period all at once, because this manner of filing may adversely impact the queue (waiting time) on the GST system.
It is clear from the inconvenience that the prior return filing planning will help taxpayers to avoid the difficulties which often occur by the last-minute rush and also make it smooth for fellow taxpayers. GSTN in the end added that it has considerably upgraded its infrastructure over a period of time.
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