CBEC has issued a Circular No. 7/7/2017-GST (F. No. 349/164/2017/-GST)

The Subject of circular is  "System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding "

As Per point number 12 of the circular

"Where the registered person has not submitted the return in FORM GSTR-3B, he is required to furnish the details in FORM GSTR-1 and FORM GSTR-2 and sign and submit the return in FORM GSTR-3 along with the payment of the due taxes as per the provisions of section 49 of the Act."

Means No need to file GSTR-3B ,if you have filed GSTR-1,GSTR-2,GSTR-3. Further late fees of non filing of GSTR-3B is already waived.

But due to non filing of GSTR-3B , you have to pay Interest for Non payment/adjustment tax due.So if you have tax due for the month of July and deposited the Tax due and data for GSTR-3B is ready with you then you should adjust you tax liability by filing GSTR-3B immediately as return GSTR-1, GSTR-2 & GSTR-3B can not be filed before 06.09.2017.

However if  your credits(ITC) is more than your output Tax liability for July 2017 and no payment is required to be adjusted through Cash Ledger then you need not file GSTR-3B.

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