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GST Return form 3B

13 August 2017

suppose the dealer has taken vollunteerly GST registration but he does not exceed threshold limit then he is liable for return filling under gst form 3b???

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14 Replies

Dharmpal saini (4 Points)
Replied 13 August 2017

As per GST law any person who have taken voluntary Registration in GST all the GST provisions will be Applied as a normal GST taxpayer.

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Avadhesh Chaubey (7 Points)
Replied 13 August 2017

but he is not collecting any taxes

CA Jaspreet Kaur (Practice) (192 Points)
Replied 13 August 2017

then it is his fault. once he is registered, either voluntarily or under law, he needs to collect gst nd file proper returns

Chhatra Singh Dugar (1464 Points)
Replied 13 August 2017

Once you are registered exemption limit of 20 lakh is not applicable in your case.
Comply with all the formalities

Sampath Backup (2 Points)
Replied 13 August 2017

What if GSTR 3B Not filled? Any penalty?

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CA Jaspreet Kaur (Practice) (192 Points)
Replied 13 August 2017

Govt has not yet announced any such penalty for non filing of GSTR 3B, but it is expected that the defaulters would not be allowed to file GSTR 1, 2 and 3 from Oct onwards if all the returns of the previous are not filed. And non filing of returns will attratct a penalty of Rs.100 per day.