GSTN issued Advisory on Taxpayers facing issue in Filing GSTR-3B

The Goods and Services Tax Network(GSTN) has issued Advisory on on taxpayers facing issue in filing GSTR-3B.

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.

According to Hon’ble Supreme Court’s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.2022 to 30.11.2022. It has been observed that a small number of taxpayers have started the filing process for TRAN forms on the portal but have not finished it within the allotted time.

After submitting the Tran Forms, only filing was to be done with e-sign. Additionally, it can be seen that these taxpayers haven’t filed any tickets in response to the difficulties they encountered when filing their Trans Forms.

GSTN also contacted some taxpayers, who informed them that they do not intend to file TRAN forms. These taxpayers are unable to file their GSTR-3B because their TRAN forms have been submitted but not filed.

The TRAN filing window has already been closed. Hence, such taxpayers are advised to raise a ticket on GST Grievance Portal giving consent that their TRAN filing status may be reset by GSTN. Once the consent for resetting their unfiled TRAN forms is received, the TRAN forms will be reset and the taxpayer will be able to file their GSTR-3B.