GSTN Issues Advisory On Taxpayers Facing Issue In Filing GSTR-3B

The Goods and Service Tax Networks (GSTN) has issued an advisory on taxpayers facing issues in filing GSTR-3B.

The filing of TRAN forms was made available for aggrieved taxpayers between 01.10.2022 and 30.11.2022, in accordance with the Supreme Court's directive.

It has been noted that a small number of taxpayers have started the filing process for TRAN forms on the portal but have not finished it within the allotted time. The only step that required an e-sign was filing after submitting the Tran Forms.

It can be seen that the taxpayers have not filed any tickets in response to the difficulties they had submitting their Trans Forms. The GSTN also got in touch with some taxpayers, who said they were not going to file TRAN forms. The taxpayers were unable to file their GSTR-3Bs because their TRAN forms were submitted but never filed.

The TRAN filing window has already been closed. Hence, the taxpayers were advised to raise a ticket on GST Grievance Portal giving consent that their TRAN filing status may be reset by GSTN. Once the consent for resetting their unfiled TRAN forms is received, the TRAN forms will be reset and the taxpayer will be able to file their GSTR-3B.

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.

Date: 16.01.2023

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