22 October 2017
Sir, I am distributing Mutual Funds for various companies and receiving commissions for the services. For the month of August 2017 I received the commissions (less the GST amount deducted at source-as I was not registered under GST then) from the companies - all before 24th August 2017. The companies as they paid the GST (payable by me) themselves would have filed the statutory returns for August 2017. As such I did not file any GST returns for August 2017.
For September 2017 I paid the GST online and tried to file GSTR3B, but got the following error message
GSTR3B is not filed for previous period When I contacted the helpdesk on 0120 4888999 I was advised to file Nil return for the previous Month i.e. August 2017. When I filed Nil return for August 2017 – as the total amount of GST for that month was deducted at source and paid by the Mutual Fund companies, - the portal prompted me to pay late fee of Rs 5000/- for late submission of GST returns and did not allow me to file the GSTR3B for September 2017. Had I paid the GST for August 2017, certainly I should have complied with submission of returns in time. But as the companies paid GST for all the payments they made during August 2017, I did not file any returns for August 2017.
I am at loss to understand as to how I am required to pay late fee for late submission of returns for the payments of which GST was deducted at source by the companies and paid by themselves. As a genuine and law abiding tax payer, I feel I am penalised for no fault of mine.
As the due date for filing GSTR 3B for the month of September 2017 is tomorrow, I have paid the late fee to avoid cascading effect of penalisation. Want to know the late fee paid be refunded on request
Thanking you Periasamy Rajeswaran 9442235649 rajeswaranper@gmail.com
22 October 2017
Dear.,
Also you confused for the payment of GST....
Bcoz,
1. You says I'm not registered. But, can't say you are registered or unregistered. I assume you are registered Now. Say your date of registration...
2. GST deducted at source by MF company... It's exactly wrong. GST is not deducted or collected Tax. It's based on transactions and it's registrants.... So, the MF is deduct the amount wrongly...
3. At the time (before Registration) MF ll pay your all charges without deducting any amount. Also he ll be pay Tax under RCM basis... (Commission business ll be registered under GST is must)
4. No more notification for waiver of late fee for the month of August.. So, wait on further notifications...
Finally tell me your registration details with date of registration....
23 October 2017
24th August in case it's your certificate date then you ll file your GSTR 3B for the month of August...
So, File it immediately then go to file your GSTR 3B return for the month of September....
No more notification for waiver of late fee. So, wait on further notification...
GOOD LUCK....
CAclubindia
