You have to appear before the commissioner of goods and services tax as you have not filed your tax returns since the registration even if you had very small amount of sales you would have opted for the composite scheme where the return is filed quarterly and the tax implication is only 1% maximum base town you are commodities in case you have not filed the tax returns you are liable for penalty that you will know only when you will appear before the commissioner of the goods and services tax it is always advisable to appear before the commissioner so that you can know the actual position and the allegations by the tax department in case you need you can hire an advocate who is practicing in the in GST department to get help as your account is not too big you appear before the commissioner and produce the records in case you do not want to hire an advocate
I did not file GST return after registration of my GST
I registered for GST on 27/11/2018. I used my gst number in e-commerce site flipkart to do business. Since then my total sales for 9 month is only around 15 thousand rupees. I did not file any gst return after registration But got mails to pay gst to avoid penalty several times. Today I got a mail copied below:- FORM XII [See rule 15(3)] Notice to a person who has failed to get himself enrolled or pay tax "Whereas I am satisfied that you are liable to payment of tax and enrolment under section 5(2) of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 ; And whereas you have failed to get yourself enrolled and to pay the tax due from you, You are hereby given notice to appear in person or through an authorised representative on 09.09.19. At 11-30 A.M. Before the undersigned with accounts, registers, documents and other evidences as have been maintained by you so that determination of tax due from you for the period from the very commencement of business. Please take notice that ex parte order may be passed in the event of failure to appear personally or through an authorised representative on the date and time specified hereinabove." What should I do?
15 Answers
You have to appear before the authority with the ledge account and bills and further based on same they can assesses your tax liability and penalty and you need to pay same otherwise in case there is ex-parte proceedings then they can recover amount statutorily.
I will not be present on that day as I am not in the city. Can I send someone else with the documents. What documents are required? Only sales and purchase invoices will be sufficient? As I don't have any other documents.
It is not for gst. It is professional tax notice. Do not worry. Professional tax is paid yearly and amount of tax is around Rs. 300.
Some penalties may be charged. Pay the taxes on demand. Case will be closed.
See you can send an adjournment letter or can authorise any person to appear on your behalf and can send all the invoices along with him to the Assessing officer.
You should appear before the authority who has issued the notice
It is written there that an authorized representative can appear. Appear with account books and all other financial details.
Regards
You have to give a declaration of your turnover. Show some invoices. Filing of Return is not required.
Appoint some advocate, he will appear on your behalf and will take adjournment. GST not payable on 15k earning, no penalty will impose. Bbsinesses with an annual sales turnover of upto Rs.40 lakhs will be exempt from having to obtain GST registration.
The e-mail you copied is not from GST, but from Profession Tax Department. If you are liable to pay Profession Tax, You have to get enrolment under Profession Tax Act and you have to pay profession tax. You are also liable to file GST retutn from the date of your registration and since you have not yet done that, You have to pay late fee for that along with tax and interest accrued so far on your gross receipts till the date you file returns.
You can appear in person or engage a lawyer to appear on your behalf
you can produce your books of accounts , registers maintained by you
You can engage lawyer to appear on your behalf with the documents
You need to represent your self through advocate otherwise without hearing you exparte orders will be passed
Dear
You need to appear before the authority who have sent you the notice for appearance.
You can appear personally or through your pleader with all the documents such as sale and purchase bills and register you are maintaining.
Since you have received the notice from the GST department, it becomes your duty to appear in person along with your entire accounts book.
There is nothing wrong in appearing before them, convince them by producing the accounts books before them and get exempted from paying the tax since you are not yet covered in the bracket of the tax.
You better try to cancel all other programs that day and ensure that you are personally present there to convince the department staff about your position and the status.
You can carry all the documents pertaining to the business transactions of your business.