GST officers have identified top 25,000 taxpayers who last month filed GST returns but have not yet done so for November and would personally follow up with them by sending SMS and email communications, sources said. After a high-level review meeting of the Revenue Department officers, it was also decided that GST registration cancellation process can be started for about 5.43 lakh taxpayers who have not filed their returns for the last six or more months.
About 80 lakh sales return or GSTR-3B have been filed so far. Sources said GST Network, which handles the IT backbone for Goods and Services Tax, along with tax officials would persuade these 25,000 taxpayers who have defaulted on the filing of GSTR-3B returns by due date, i.e., by November 20, 2020, for the month of October.
Revenue Department may cancel GST registration of 5.43 lakh firms for failing to file tax returns: Report
"Tax officers have been directed to follow up personally with these defaulting taxpayers so that their GSTR-3B returns due for the month get filed by November 30, 2020. These top 25,000 taxpayers, who have not yet filed their returns, were identified on the basis of last month's statistics," a source said. Sources said that the GSTN has also been directed to send 1 lakh SMS and e-mail reminders per day to the taxpayers, particularly to the defaulting taxpayers, to file the return in due time.
As per GST rules, for the supplies made in the month of October, the GSTR-3B returns were expected to be filed in a staggered manner by 20th, 22nd and 24th November. Those having turnover above Rs 5 crore annually are expected to file their GSTR-3B by 20th of the month. However, these identified 25,000 top taxpayers are yet to file their returns as on today, they added.
GST collections crossed Rs 1 lakh crore mark first time since February, at over Rs 1.05 lakh crore in October, reflecting pickup in economic activity and demand. In October too 80 lakh GST returns were filed. GST revenue had topped Rs 1 lakh crore in 8 out of 12 months of 2019-20 fiscal.
In current fiscal, the revenues have taken a hit due to COVID lockdown and consequent slowdown in economy. Revenue in April was Rs 32,172 crore, May (Rs 62,151 crore), June (Rs 90,917 crore), July (Rs 87,422 crore), August (Rs 86,449 crore), September (Rs 95,480 crore) and October (Rs 1,05,155 crore).
Meanwhile, in its nationwide drive launched in the second week of November against GST fake invoice frauds, the Directorate General of GST Intelligence (DGGI) and Central GST Commissionerates have so far arrested 85 persons for allegedly availing or passing on ineligible ITC fraudulently and have booked 981 cases against more than 3119 fake GSTIN entities identified across the country, sources said.