PTILast Updated: Feb 15, 2021, 09:41 AM IST
NEW DELHI: GST officers will immediately suspend
registration of taxpayers whose sales return or GSTR-1 forms show
"significant differences or anomalies" from the return filed by their
suppliers, a move aimed at curbing tax evasion and safeguarding revenues.
The Central Board of Indirect Taxes and Customs
(CBIC) has issued a Standard Operating Procedure (SOP) for suspension of
registration of a person on observance of such discrepancies /anomalies which
indicate violation of the GST Act ..
As per the SOP, the registration
of specified taxpayers shall be suspended and system generated intimation for
suspension and notice for cancellation of registration in form GST REG-31,
containing the reasons of suspension, shall be sent to such taxpayers on their
registered e-mail address.
The registration would be suspended in cases
where a comparison of the returns furnished by a registered person with the
details of outward supplies furnished in form GSTR-1, or the details of inward
supplies derived based on the details of outward supplies furnished by his
suppliers in their GSTR-1, show 'significant differences or anomalies', indicating
contravention of the provisions of the GST Act.
"Till the time functionality for FORM REG-31
is made available on portal, such notice/intimation shall be made available to
the taxpayer on their dashboard on the common portal in Form GST REG-17.
"The taxpayers will be able to view the
notice in the 'View/Notice and Order' tab post login," the SOP said.
Goods and Services Tax (GST)
officers have already intensified their drive against fake invoicing and this
has also contributed to increase in tax collections in the past couple of
months.
GST collections have crossed the Rs 1 lakh crore
mark for four consecutive months and surged to an all-time high of about Rs
1.20 lakh crore in January.
The SOP further said the taxpayers whose
registrations are suspended would be required to furnish reply to the
jurisdictional tax officer within 30 days from the receipt of such notice /
intimation, explaining the discrepancies / anomalies and the reasons as to why
their registration should not be cancelled.
Reply has to be sent to the jurisdictional officer
through the common portal within 30 days from the receipt of notice /
intimation.
In case the intimation for suspension and notice
for cancellation of registration is issued on ground of non-filing of returns,
the said person may file all the due returns and submit the response, the SOP
added.
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