Taxpayers cautioned against non-filing of returns

Port Blair
15 Feb 2019

It has come to notice that some taxpayers are not filing statuary returns in time. As per provisions of GST law if a regular taxpayer has not filed returns for a continuous period of six months or a taxpayer paying taxes under composition levy scheme has not filed returns for three consecutive tax periods, the proper officer may cancel his /her registration, without affecting tax liability.
The department of UTGST has already issued 425 show-cause-notices to such non-filers of returns and cancelled 300 registrations so far. The officers are working on many more such cases.
It has been further observed that many taxpayers have been discharging almost entire tax liability utilizing input tax credit month after month, disregarding value addition. The activities of such taxpayers are also being monitored by the department. All eligible taxpayers have been requested to regularly pay taxes and file returns to this effect. GST Department shall be taking strict penal action against the defaulters.