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OPENING OF MIGRATION WINDOW FOR TAXPAYER TILL 31st AUGUST, 2018

OPENING OF MIGRATION WINDOW FOR TAXPAYER TILL 31st AUGUST, 2018

As per recommendation made in the 28th meeting of the GST council, migration window will be opened for all the taxpayers, till 31st August, 2018.

The taxpayer who have already obtained the provisional ID under GST and now intends to complete the migration process can approach their jurisdictional central/state tax nodal officer. Those who have filed the PART A of FORM GST REG-26, but not PART B have to provide the relevant details to the nodal officer. Officer would forward these details to GSTN

There was huge number of assessee who were waiting for the same. Their registration has been cancelled by the system for non filing of returns as well as not completing the migration process. Representations were sent to Ministry as well as to GST council in this regard. But the reply came from council that when there are technical glitches in filing of return then they can approach to redressel cell in jurisdictional office created by the department. This meant that the department intended to give relief to only those assessees which have tried to migrate and file returns but could not file the same. However, there is no relaxation to assessee who do not try at all. The department did not intend to give relaxation seeing the initial stage of implementation of GST. The poor assessee who intended to pay the tax to the department which has charged from the assessee, did not way out to pay the same. Even the CGST and SGST officers also forwarded such representations to the council.

Looking to the grievances of asseseees, the GST council has once again shown that they intend to relax the rules to give relief to taxpayers and allowed one time window to all of them and asked them to approach the jurisdictional officers to complete the migration process and file returns.

Also such taxpayer would now be required to file the returns with late fees, later on such late fees will be reversed in the cash ledger. But now it has been decided to waive the late fees payable for delay in filing of return in such cases.

Thus we can say that it is an appreciable measure taken by the government for the taxpayers who earlier were not able to complete the migration process due to some technical issues or otherwise.

Further we can say that filing of TRANS 1 will also be allowed to those parties who could not migrate earlier. The same has not been cleared by the Government.

The content of this GST update is for educational purpose only and not intended for solicitation.

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