List of Procedural Lapses under GST Suggestions BJP Professional Cell Mumbai


List of Procedural Lapses under GST Suggestions BJP Professional Cell Mumbai


Date: -30.03.2023


Smt Nirmala Sitharaman Madam

Honble Finance Minister

New Delhi.

Respected madam,

1.   GST laws envisage complete return filing system like return filed by supplier in GSTR 1, GSTR 2 by recipient correction by the supplier in form GSTR 1A and return filing in GSTR 3 auto populated based on the GSTR 1 and1A and


2.  But that was not implemented and the GSTR return 3B the temporary return was made as return by retrospective amendment in October 2019.


Many tax payers were of the bonafide belief to make corrections in the return form 3 Or due to lack of information could not correct their return before the due date prescribed therefore in next year on or before the due date of return of September next year.


We therefore request to allow one time relief to correct the returns for the all periods up to March 2023 on or before 30/11/23. Also to allow claiming missed ITC accordingly for all periods up to March 2023 on or before 30/11/2023.


2.   Many dealers could not pay the money to the suppliers due to covid 19 lockdown within 180 days and required to reverse ITC but eligible to reclaim in the year of payment to such suppliers.


This being revenue neutral one time relief may be granted from payment of interest.


3.   Due to Misinterpretation of Place of Supply Rules Offsetting of ITC from Credit Ledger to Instead of IGST to CGST & SGST Vice Versa required to be corrected.


But the GSTR 3B does not allow the negative amount.


We therefore request to allow to enter negative amount in GSTR 3B.


5.    Due to some technical issues the tax payers could not pay in time and being asked to pay tax with interest and penalty.

The one time relief may be provided for payment of tax interest and penalty.


6.    The GST laws provide at the option of the department various methods of service of notice and orders including by way of physical mode as well as on portal.


The central department issues notice and order physically but some State department on the portal without physical service.


Further due to covid 19 lockdown the tax payers could not take cognizance of such orders.


As a result thereof appeals could not be filed in time.

The tax payers are required to file writ petitions.

We request you to allow filing appeals beyond prescribed periods on or before 30/06/23.

All appeals filed belatedly may be allowed.

Thanking You

Yours Faithfully






CA JANAK WAGHANI                                                                                      CA MANISH GADIA

Vice President                                                                                                        Vice President


President: Andheri (E) VidhansabhaPresident: Andheri (E) Vidhansabha


Secretary                                                                           President: Dahisar Vidhansabha