Non-filing, late-filing and short-filing of return :

Non-Filers & Late-Filers:

In case of failure by the taxpayer to submit periodic returns, a defaulter list will be generated by the IT system by comparing the return filers with the registrant database. Such defaulter list will be provided to the respective GST Authorities for necessary enforcement and follow up action.

GST Common Portal will auto generate and send the notice to all non-filers in the form of email and SMS. The details of non-filers shall be made available on the dash board of jurisdictional officers.

Short-Filers :

As per the requirement of the IGST model, return should be allowed to be filed only on payment of due tax as self-assessed and declared in the return. However, returns would be allowed to be uploaded even in case of short payment for the limited purpose of having the information about self-assessed tax liability even though not paid. The invoice matching and inter-governmental fund settlement would, however, take place only after the full tax has been paid. Return without full payment of tax will be allowed to be uploaded but it will be treated as an invalid return and this return will not be used for matching of invoices and settlement of funds.

Any invalid return (including the one not supported by full payment) will merely be recorded with unique transaction ID, but not accepted in the system, and that aspect will be made known to the taxpayer at the time of communicating the ID itself.