We have filed GST returns in India, but not paid GST. Is this return filing valid?
What happens if the taxable person files the return but does not make payment of tax? How to effect Input Tax Credit claim, if GST returns filed without tax payment?
As per section 27 (3) of GST Law, if a person filed GST returns without making GST tax payment against such GST returns is treated as void return filing. The GST Law also provides that the return furnished by a taxable person shall not be treated as valid return unless the full tax due as per the said return has been paid. It is only the valid return that would be used for allowing input tax credit (ITC) to the recipient. In other words, unless the supplier has paid the entire self-assessed tax and filed his return and the recipient has filed his return, the ITC of the recipient would not be confirmed. As per section 28, a taxable person who has not furnished a valid return shall not be allowed to utilize such credit till he discharges his self-assessed tax liability.
This post explains the practical difficulty of GST Law on return filing without tax payment. If you would like to add more information on GST Tax returns filing without GST tax payments, comment below:
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