Page 11 - Chapter 14 Return.cdr

Note :- Since aforesaid fee is specified u/s 47 of CGST, an equal fee/penalty would be 09. Sec 48- Goods and service tax practitioners
levied under corresponding provision of SGST/UTGST Act and therefore, fee will be CCP 14.09.22.00
doubled. Is it compulsory for a taxpayer to file return by himself? [ICAI Material]
Answer: No. A registered taxpayer can also get his return filed through a Goods and

CCP 14.08.20.00 Services Tax Practitioner.

B Ltd. has filed the return for the month of October belatedly. At the time of
computing the late fee to be paid for delay in filing return, B Ltd. has taken a CCP 14.09.23.00
view that if the late fee has been paid as per the provisions under the CGST Act, What is the eligibility criteria for GSTP?
CH 14
there is no requirement of paying the late fee under the SGST Act for the same Answer: A person who is
default. Ü Indian citizen
Whether B Ltd. has taken a correct view? Examine [ICAI Material] Ü Person of sound mind Return
Answer: The understanding of B Ltd. is incorrect. For arriving at the late fee payable Ü Not adjudicated as insolvent
on account of delayed filing of GST return, the computation of late fee is made Ü Not been convicted by a competent court
separately for CGST and SGST/UTGST. This is because the provisions of late fee on Also satisfies the any of the following conditions:-

delayed filing of return are prescribed in both CGST Act and SGST/UTGST Act Ü Retired officer of Commercial Tax Department of any State Govt./CBIC who, during
although a common return is filed for both the laws. service under Government had worked in a post not lower than the rank of a Group-
B gazetted officer for a period ≥ 2 years
CCP 14.08.21.00 Ü Enrolled as a Sales Tax Practitioner or Tax Return Preparer under the earlier indirect

Miss Vaishno, a registered tax payer paying tax under regular scheme failed to tax law for a period of not less than 5 years
file the return for the month of January, 20XX. Explain the legal recourse Ü Has aquired any of the prescribed qualifications (mentioned below):-
available to the tax officer, if any. ( ICAI Practice Question) (i) Graduate or postgraduate degree or its equivalent examination having a degree in
Answer: The proper officer has to first issue a notice to the Miss Vaishno under section Commerce, Law, Banking including Higher Auditing, or Business Administration
46 of CGST Act, 2017 requiring him to furnish the return within a period of 15 days. or Business Management from any Indian University established by any law for

If Miss Vaishno fails to file return within the given time, the proper officer the time being in force
shall proceed to assess the tax liability along with applicable interest and penalty (ii)Degree examination of any Foreign University recognised by any Indian University
payable of the return defaulter to the best of his judgement taking into account all as equivalent to the degree examination mentioned in sub-clause (i)
the relevant material available with him in terms of section 62 of CGST Act, 2017. (iii) Any other examination notified by the Government, on the recommendation of
the Council, for this purpose
(iv) Has passed final examination of ICAI/ ICSI/ Institute of Cost Accountants of India.

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