Lok Sabha Question No. 175 (STARRED), answered on 2018-12-21
Subject: Alleged Harassment by GST Personnel
Ministry: FINANCE
Asked by: KAUSHALENDRA KUMAR

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

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## LOK SABHA STARRED QUESTION No. 175 TO BE ANSWERED ON FRIDAY, THE 21 DECEMBER, 2018 AGRAHAYANA 30, 1940 (SAKA)

## QUESTION

## ALLEGED HARASSMENT BY GST PERSONNEL

## †* 175 . SHRI KAUSHALENDRA KUMAR:

Will the Minister of FINANCE be pleased to state:

- a) whether the Government is aware that businessmen are being harassed regularly by  the  Goods  and  Services  Tax  (GST)  personnel  over  phone  that  GST  has  not been filed by them, even if they file it regularly and if so, the details thereof;
- b) whether GST number is automatically blocked in case GST is not filed regularly;
- c) if so, the justification for harassing the businessmen over the phone;
- d) whether the Government proposes to make provision for quarterly filing of GSTR1 by Micro, Small and Medium Enterprises (MSMEs) entrepreneurs and if so, the details thereof; and
- e) whether the MSME entrepreneurs have to bear financial burden for filing GSTR-1 monthly and if so, the details thereof?

## ANSWER FINANCE MINISTER (SHRI ARUN JAITLEY)

- (a) to (e) A Statement is laid on the table of the House.

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STATEMENT AS REFERRED TO IN REPLY TO PART (A) TO (E) OF LOK SABHA  STARRED  QUESTION  No.  175  FOR  ANSWER  ON  21 st   DECEMBER 2018/AGRAHAYANA 30, 1940 (SAKA) REGARDING ALLEGED HARASSMENT BY GST PERSONNEL

- a) No Madam.
- b) & c) No  Madam.  The  GST  Identification  Number  (GSTIN)  is  not automatically blocked in case of irregular filing of GST return.

d) Yes  Madam,  The  Goods  and  Service  Tax  Council  (GSTC)  in  its  28 th meeting  held  on  21 st July,  2018  had  recommended  furnishing  of  quarterly return  with  monthly  payment of taxes for taxpayers having annual aggregate turnover up to five crore rupees in the previous Financial Year. Further, one of the key features of the draft version of the new GST return system is that small taxpayers  would  have  the  option  to  file  one  of  the  three  simplified  forms, namely  -  Quarterly  return,  Sahaj  or  Sugam.  The  quarterly  return  for  small taxpayers shall have lesser data fields and compliance requirements compared to the monthly return.

e) No Madam. There is no additional cost associated with filing of monthly return in FORM GSTR-1 . Further, the Government, on the recommendations of  the    GST  Council  meeting  in  its  22 nd meeting  held  on  6 th October,  2017, provided for quarterly furnishing of the details of outward supplies in FORM GSTR-1 by taxpayers having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year vide notification No. 57/2017  -  Central  Tax  dated  15 th November,  2017.  Moreover,  in  order  to facilitate taxpayers, including MSME  entrepreneurs, the due dates for furnishing  the  details  in FORM GSTR-1 for  the  period  from  July,  2017  to September,  2018  was  extended  till  31 st October,  2018  vide  notifications  No. 43/2018  -  Central  Tax  and  No.44/2018  -  Central  Tax,  both  dated  10 th September,  2018,  thereby  waiving  of  the  late  fees  payable  on  account  of delayed filing of the said details for the said period.

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