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Survey of Taxpayers Defaulted to file GSTR-3B GST Return

CBEC asked to fill up a feedback form for survey of taxpayers who have not filed GSTR-3B GST tax return for the months of July 2017 and August 2017.

If you have not filed your GSTR-3B return for the months of July 2017 and August 2017, you may have received an email asking some questions regarding your failure to file monthly GST return GSTR-3B within extended last date. Last date to file GSTR-3B for the month of July 2017 was 25th/28th August 2017 and last date to file GSTR-3B for the month of August 2017 was 20th September 2017.

In GSTR-3B you are required to provide details of outward supplies and inward supplies liable to reverse charge, details of inter-state supplies made to unregistered persons, composition taxable person and UIN holders, eligible Input Tax Credit (ITC), values of exempt, nil-rated and non-GST inward supplies, interest & late fee payable etc.

GST tax department noticed that some taxpayers has not filed GSTR-3B for the first two months from the month GST rolled out i.e. July 2017. A sample survey is being conducted with a view to undertake an exercise to find out the reasons for the taxpayers not filing GSTR 3B returns.

Accordingly, following questionnaire has been prepared for taxpayers who have not filed GSTR-3B GST tax return for the months of July 2017 and August 2017.

Questionnaire for GSTR-3B DEFAULTERS

Draft questionnaire for sample survey of taxpayers who have not filed GSTR-3B return

Name:

GSTIN:

Questions to be asked, in sequence, to taxpayer who has not filed at least one of the GSTR-3B returns for the months of July and August, 2017

  1. Which GSTR-3B return(s) have you not filed?
    a. Only for July, 2017
    b. Only for August, 2017
    c. Both July and August, 2017
  2. Are you aware that GSTR-3B has to be filed by every registered person by the 20th day of the next month?
    a. Yes
    b. No
  3. If answer to Question 2 is Yes, then did you try to initiate the GSTR-3B return filing process?
    a. Yes
    b. No
  4. If answer to Question 3 is No, then why did you not try to initiate the GSTR-3B return filing process? (Tick all that are applicable)
    a. I did not have the user-id and password for logging in.
    b. I thought that I could not do it myself (i.e. needed professional help)
    c. I knew that the system was not working, and I would be unable to file return.
    d. I did not have sufficient funds to pay tax.
    e. The electronic cash ledger did not update even after deposit in bank.
    f. I deposited money in the wrong head, i.e. CGST, SGST, IGST or Cess.
    g. I faced problems in filing of TRAN-.
    h. I could not avail transitional credit and did not want to GST in cash.
    i. I want to cancel my registration because I am not liable to be registered.
    j. I wanted to opt for the composition scheme.
    k. I missed the deadline and did not want to file after the last date.
    l. Any other point as may be deemed fit
  5. If answer to Question 3 is Yes, then why were you not able to file GSTR-3B after initiation of the return filing process? (Tick all that are applicable)
    a. The site was not functioning when I tried logging in.
    b. I did not know how to initiate the return filing process on the common portal.
    c. The return filing process was too complicated.
    d. I could not save the details that I had filled.
    e. The system kept logging out during the return filing process.
    f. I was unable to submit my return.
    g. I could not preview the return details before submission.
    h. I made mistakes while submission and did not want to file.
    i. The system did not allow me to file a NIL return.
    j. I did not want to pay the late fee.
    k. I did not have sufficient funds to pay tax.
    l. The electronic cash ledger did not update even after deposit in bank.
    m. I deposited money in the wrong head, i.e. CGST, SGST, IGST or Cess.
    n. I faced problems in filing of TRAN-.
    o. I could not avail transitional credit and did not want to GST in cash.
    p. I want to cancel my registration because I am not liable to be registered.
    q. Any other point as may be deemed fit
  6. What are your suggestions for improving the Returns filing process?

The response of the above questionnaire should be sent at the email id: survey-gst@gov.in with a copy to mahender.singh.irs@gov.in and y.garg@nic.in.

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