Rohit Agarwal (64 Points)
31 May 2018
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178001 Points)
Replied 31 May 2018
Either wait for next version of ITR Utility
Or raise Grievance online for not able to file return, and wait for resolution
Or fill....... '00PAN000' in field GST no, and '0' under turnover reported...... it is accepted by utility. (PAN here means 10 digit pan no. of the assessee)
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178001 Points)
Replied 31 May 2018
Defective return under which code???
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178001 Points)
Replied 31 May 2018
For any defect in ITR section 139(9) can be applied , and sec. 154(1) is for rectification after assessment........
And there is no code for 'GST data' defect in sec. 139(9) !!!
Rohit Agarwal
(64 Points)
Replied 31 May 2018
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178001 Points)
Replied 01 June 2018
What a pity state of tax payers............
Under GST act, it is clearly defined that the dealers having exclusive supply of exempted goods are not required to register under GST, even if exceeded basic exemption limit of 20 lakhs in previous year.
Under Income tax there is no section, which defines that ITR will not be accepted if you do not disclose GSTIN even though you may not be liable to register under the act........... But if you do not file ITR within due date, you will be fined U/s. 234F........
AND the ITR utility produced by CBDT do not accept the ITR without GSTIN, even if not required to registered under GST.............
AND the tax authority/helpline not able to rectify/clarify the issue........
STILL the tax payers are worried about defective return consequences(even when no such code exists in the IT act), for no fault of its own !!!!
Rohit Agarwal
(64 Points)
Replied 01 June 2018
CAclubindia
