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2020 ] COMPLIANCE NEEDS FOR IMPORTANT CHANGES MADE UNDER GST LAW J49
turnover of newly registered taxpayers will be considered as zero
and they will have the option to file a quarterly return.
In addition, small taxpayers can choose to file, instead of FORM
GST RET-1, any of the other two new quarterly returns, namely,
Sahaj (FORM GST RET-2) and Sugam (FORM GST RET-3). GST
FORM ANX-1 and GST FORM ANX-2, will be the annexures to the
main return GST RET-1/RET-2/RET-3, as applicable. GST
ANX-1 (Outward supplies) details Outward Supplies, Inward Sup-
plies attracting Reverse Charge, details of import of Goods & Ser-
vices, where registered person have to discharge tax liability. GST
ANX-2 (Inward supplies) will contain details of documents upload-
ed by the corresponding supplier(s) will be auto-populated in
FORM GST ANX-2 and recipient can take action on the auto-
populated documents to - accept, reject or to keep pending on con-
tinuous basis after 10th of the following month on which it was up-
loaded by supplier.
(7) Extension of last date of availing Transitional Credit : C.B.I. & C.,
vide its Notification No. 2/2020-C.T., dated January 1, 2020 has
made amendment in Rule 117 of the CGST Rules, 2017, wherein due
date of furnishing Form TRAN-1 and Form TRAN-2 by the regis-
tered person has been extended till March, 2020 and April, 2020 re-
spectively. Therefore, this is the last chance for the taxpayers for
furnishing Form TRAN-1 and Form TRAN-2, who could not have
filed their said returns due to technical glitches in the common por-
tal for availing transitional input tax credit.
(8) Standard Operating Procedure to be followed in case of non-filers
of returns : C.B.I. & C., vide Circular No. 129/48/2019-GST, dated
24-12-2019 [2020 (32) G.S.T.L. C12] has provided the following
guidelines to ensure uniformity in the implementation of provisions
of law across field formations :
(i) A system generated message be sent to registered person 3
days before return filing due date to nudge them about filing
of the return for the tax period by the due date.
(ii) A system generated mail/message would be sent to all the
defaulters immediately after the due date to the effect that the
said registered person has not furnished his return for the
said tax period under Section 39 of the CGST Act.
(iii) A notice in FORM GSTR-3A shall be issued electronically 5
days after due date of furnishing return to such registered
person who fails to furnish return under Section 39, requiring
him to furnish such return within 15 days.
(iv) In case the said return is still not filed by the defaulter within
15 days of the said notice, the proper officer may proceed to
assess the tax liability of the said person by the best of his
judgment taking into account all the relevant material which
is available or which he has gathered and would issue order
in FORM GST ASMT-13. The proper officer would then be
GST LAW TIMES  16th April 2020  149