Term Non-Filers and Late-Filers under GST

What is Non-Filers and Late-Filers under GST


This post explains about Non-Filers and Late-Filers under GST.  

Non-Filers & Late-Filers

Non-Filers. A “non-filer” is a taxpayer (or someone who ought to be a taxpayer) who does not file their return before the deadline to file the next year's return. A “late filer” is taxpayer who misses the deadline for the year in question, but files the return within the following year Non-creditable levies

Non-Filers & Late-Filers of GST returns

In case of failure by the taxpayer to submit periodic returns, a defaulter list will be generated by the IT system by comparing the return filers with the registrant database. Such defaulter list will be provided to the respective GST Authorities for necessary enforcement and follow up action.

 GST Common Portal can auto generate and send the notice to all non-filers (being done by many State VAT authorities) in the form of email and SMS. Jurisdictional tax authorities can get the same printed and dispatch such notices. The details of non-filers shall be made available on the dash board of jurisdictional officers. GST Law may also provide for imposition of automatic late fees for non-filers and late filers which can also be in-built in the notices.

Late Filing or Non-Filing of Tax Returns

All GST-registered businesses must file their GST returns and pay the GST due (if any) within one month after the end of the accounting period covered by the GST return. IRAS takes action against businesses that do not file their GST returns on time or fail to file altogether. A 'Nil' GST return must be filed even if there was no business activity during the accounting period.

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