As you know that government tried to give some relief to the small traders and launched GST Composition Scheme. Taxpayer may apply for composition scheme at the time of their fresh gst registration or migrated taxpayers may opt in composition scheme by filing up CMP-02 form online with in the prescribed time given by the govt.
CLICK HERE TO KNOW THE REQUIREMENTS OF GST COMPOSITION SCHEME
MOST OF THE TAXPAYERS ARE NOT ABLE TO UPLOAD THEIR GSTR-4 JSON FILE DUE TO TECHNICAL ERROR IN THE PORTAL. HOPE THE AUTHORITY WILL SOLVE THIS PROBLEM SOON. ALTHOUGH LAST DATE TO FILE GSTR-4 FOR JUL-SEP QUARTER EXTENDED TILL 24TH DEC,2017.
As migrated taxpayers are automatically registered in regular scheme, government given a last date 16th Aug and later 30th Sept to opt in composition scheme from regular scheme.
Their application approved and they opted in composition scheme on 1st Oct.
But the big problems are arising now. Several issues are arising in the mind of the taxpayers who opted in composition scheme on 1st Oct. In this article I have showed those questions and also tried to find answers.
Q1 : Filed GSTR 3B for July, August, September and GSTR 1& 2 for July. But no return filing records are showing now.
A : Don't worry, Several taxpayers are facing this problem, government will fix this problem while GSTR-4 will available in portal. Hope GSTR-4 will be available after gst council's next meeting on 10th Nov.
Q2 : Return filing dashboard is showing as quarterly basis? How to file GSTR 1,2 & 3 for Aug, Sept?
A : Government have not announced the last dates to file GSTR 1,2&3 for Aug & Sept till now. Last date to file GSTR-2 is 30th Nov and GSTR-3 is 11 Dec for July 2017. Hope government will announce the last date to file GSTR 1,2 & 3 of Aug & Sep after receiving the GSTRs of July.
Q3 : Can I get ITC for Jul - Sept period? If yes how to claim?
A : Composition dealer cannot claim ITC. But as the taxpayer was in regular scheme for Jul-Sept. They would have to get ITC. No official notification is given regarding till now, please wait for official announcement.
Q4 : Do I need to file GSTR 4 for Jul-Sept period?
A: GST Council have not declared any notification regarding this, GSTR-4 offline tool is available in the portal but upload facility still not available. Hope they will issue notification regarding this shortly.
According to GST helpdesk, person who opted in composition scheme on 1st Oct, but was in regular scheme before 1st Oct, need to file returns as like regular scheme for that period.
Q5 : Do I need to file any Transition forms for Jul-Sept period?
A: Transition forms are filed to claim ITC on previous stock. Suppose you registered in GST in Aug and want to get ITC for gst paid at the time of purchase in July. Then you may claim ITC by filing up transition forms.
Composition taxpayers are not allowed to claim ITC as per current law, so there is no need to file transition forms.
Q6 : I have paid late fees to file GSTR 3B for Aug but refund not credited till now?
A: Late fees waived for GSTR 3B of August. But Nobody gets the refund till now as as the commission have not released the refund till now.
What to do in this situation?
You may sent email at helpdesk@gst.gov.in and ask your queries by quoting your Name & GSTIN. If possible try to attach screenshots of your problems.
You may also send tweet @askGST_GoI or @askGSTech regarding your problem
You may also write your queries regarding this matter in the comment box below. I will update these queries as soon as govt release new notification.
CLICK HERE TO KNOW THE REQUIREMENTS OF GST COMPOSITION SCHEME
MOST OF THE TAXPAYERS ARE NOT ABLE TO UPLOAD THEIR GSTR-4 JSON FILE DUE TO TECHNICAL ERROR IN THE PORTAL. HOPE THE AUTHORITY WILL SOLVE THIS PROBLEM SOON. ALTHOUGH LAST DATE TO FILE GSTR-4 FOR JUL-SEP QUARTER EXTENDED TILL 24TH DEC,2017.
As migrated taxpayers are automatically registered in regular scheme, government given a last date 16th Aug and later 30th Sept to opt in composition scheme from regular scheme.
Their application approved and they opted in composition scheme on 1st Oct.
Q1 : Filed GSTR 3B for July, August, September and GSTR 1& 2 for July. But no return filing records are showing now.
A : Don't worry, Several taxpayers are facing this problem, government will fix this problem while GSTR-4 will available in portal. Hope GSTR-4 will be available after gst council's next meeting on 10th Nov.
Q2 : Return filing dashboard is showing as quarterly basis? How to file GSTR 1,2 & 3 for Aug, Sept?
A : Government have not announced the last dates to file GSTR 1,2&3 for Aug & Sept till now. Last date to file GSTR-2 is 30th Nov and GSTR-3 is 11 Dec for July 2017. Hope government will announce the last date to file GSTR 1,2 & 3 of Aug & Sep after receiving the GSTRs of July.
Q3 : Can I get ITC for Jul - Sept period? If yes how to claim?
A : Composition dealer cannot claim ITC. But as the taxpayer was in regular scheme for Jul-Sept. They would have to get ITC. No official notification is given regarding till now, please wait for official announcement.
Q4 : Do I need to file GSTR 4 for Jul-Sept period?
A: GST Council have not declared any notification regarding this, GSTR-4 offline tool is available in the portal but upload facility still not available. Hope they will issue notification regarding this shortly.
According to GST helpdesk, person who opted in composition scheme on 1st Oct, but was in regular scheme before 1st Oct, need to file returns as like regular scheme for that period.
Q5 : Do I need to file any Transition forms for Jul-Sept period?
A: Transition forms are filed to claim ITC on previous stock. Suppose you registered in GST in Aug and want to get ITC for gst paid at the time of purchase in July. Then you may claim ITC by filing up transition forms.
Composition taxpayers are not allowed to claim ITC as per current law, so there is no need to file transition forms.
Q6 : I have paid late fees to file GSTR 3B for Aug but refund not credited till now?
A: Late fees waived for GSTR 3B of August. But Nobody gets the refund till now as as the commission have not released the refund till now.
What to do in this situation?
You may sent email at helpdesk@gst.gov.in and ask your queries by quoting your Name & GSTIN. If possible try to attach screenshots of your problems.
You may also send tweet @askGST_GoI or @askGSTech regarding your problem
You may also write your queries regarding this matter in the comment box below. I will update these queries as soon as govt release new notification.
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