GST Calendar – Compliances for the month of November 2021

In this blog we are going to discuss about the GST Calendar – Compliances for the month of November 2021

Nature of Compliances	Due Date
GSTR-7 (Tax Deducted at Source ‘TDS’)	10 Dec 2021
GSTR-8 (Tax Collected at Source ‘TCS’)	10 Dec 2021
GSTR-1 November 2021	11 Dec 2021
IFF- Invoice furnishing facility (Availing QRMP)	13 Dec 2021
GSTR-6 November 2021 Input Service Distributor	13 Dec 2021
GSTR-2B (Auto Generated Statement)	14 Dec 2021
GSTR-3B November 2021	20 Dec 2021
GSTR-5 November 2021 (Non-Resident Taxable Person)	20 Dec 2021
GSTR-5A November 2021 (OIDAR Service Provider)	20 Dec 2021
PMT-06 (who have opted for QRMP scheme)	25 Dec 2021
GSTR-9 & GSTR-9C FY 2020-2021	31 Dec 2021
ITC-04 (Quarter Oct – Dec 21)	25 Jan 2022

Supreme Court: Subsequent revision of GSTR-3B & swap in payment mode is not allowed.

Union of India Vs. Bharti Airtel Ltd. & Ors | Supreme Court

FACTS

• Respondent ‘Bharti Airtel’ had paid Rs. 923 crores in cash as GST outward liability for the period July’2017 to September’2017 even though it had accumulated Input Tax Credit ‘ITC’ available in its Electronic Credit Ledger, on account of technical faults of the Revenue for non-operationalizing of the statutorily prescribed Forms GSTR¬2, dynamic GSTR¬2A and GSTR¬3, which resulted in excess payment by way of cash for Respondent.
• Respondent had approached the Hon’ble High Court of Delhi seeking permission to rectify Form GSTR-3B for the period July’2017 to September’2017 in order to avail and utilize ITC for adjustment with total output liability in the same period and allowing refund of the excess tax paid in cash on the premise that Circular No. 26/26/2017-GST dated 29 December 2017, which allows rectification of returns in the subsequent months, is not in consonance with the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act).
• Hon’ble High Court of Delhi had allowed the Respondent to rectify GSTR-3B for the aforesaid period and read down Para 4 of the Circular No. 26/26/2017-GST dated December 29, 2017, to the extent it restricted the rectification of Form GSTR¬3B in respect of the period in which the error had occurred. Further, the Hon’ble High Court directed the Petitioner ‘Revenue’ that on filing of the rectified Form GSTR¬3B by the Respondent, Petitioner shall verify the claim set forth and give effect upon verification within two weeks.

ISSUE

• Aggrieved by the decision of Hon’ble High Court of Delhi Petitioner ‘Revenue’ had filed an appeal before Hon’ble SC to set aside the judgment wherein revision of GSTR-3B for previous periods was allowed by High Court of Delhi.

Held:

• Hon’ble Supreme Court stated that cardinal question ‘Whether the Respondent was supposed to be dependent on the auto-generated information ‘GSTR-2A’ in the electronic platform for discharging its obligation to pay outward total liability for the said period’ was not answered by Hon’ble High court of Delhi and observed as follows :
• Common portal is merely an enabler/facilitator in bringing on board all the registered persons including the supplier, recipient, registered person and other recipients and making an informed decision while doing self-assessment.
• Efficacy of common electronic portal / its malfunctioning thereof, does not extricate the registered person from primary obligation of self assessment / maintenance of books of accounts & records in terms of Chapter VII of CGST Rules.
• Even in pre-GST era, the taxpayer(s) were maintaining such books of accounts and records and were submitting their returns without the GST Portal and that no such auto­ populated electronic data was in vogue.
• Payment for Payment for discharge of outward total liability by Cash / ITC, is a matter of option, which having been exercised by the assessee, cannot be reversed unless the Act and the Rules permit such reversal or swapping of the entries.
• The Respondent was not denied of the opportunity to rectify omission / error(s) and he could have corrected the same in accordance with Section 39(9) in subsequent return(s) where such omission / error was identified. Thus, it is not a case of denial of availment of ITC and mere postponement. Further, ITC amount remains intact in the Electronic Credit Ledger, which can be availed in subsequent return(s) including next financial year.
• Any unilateral change in return(s), would have cascading effect on the recipients and suppliers associated with the concerned transactions and may lead to chaotic situation(s) and collapse of tax administration of Union, States and Union Territories.
• Hon’ble Apex Court while setting aside order of Hon’ble High Court of Delhi, held that stipulations as stated in Circular No. 26/26/2017-GST including in Para 4 thereof, are consistent with the provisions of CGST Act 2017 and the Rules framed thereunder. Thus, Para 4 of the said Circular cannot be read down as directed by Hon’ble High Court of Delhi and that Respondent cannot rectify the GSTR-3B for the period July’2017 to September’2017, thereby no cash refund can be granted to the Respondent.

• Cash Ledger Refunds: Clarification issued by CBIC
• No limitation period of 2 years in case of cash refund of excess balance in Electronic Cash Ledger.
• Certificate/Declaration under Rule 89(2)(l) and Rule 89(2)(m) of the CGST Rules, 2017 is not required as unjust enrichment clause is not applicable in such cases.
• TDS deducted / TCS collected (being credited to Electronic Cash Ledger), is equivalent to cash deposited in Electronic Cash Ledger. Tax liability may be discharged either through debit in Electronic Credit Ledger / Electronic Cash Ledger as per the choice of registered person. Further, it is not mandatory to utilize the TDS/TCS amount credited to his Electronic Cash Ledger only for the purpose for discharging tax liability. Any amount which remains unutilized in Electronic Cash Ledger, after discharge of tax dues / other dues can be refunded to the registered person as excess balance in Electronic Cash Ledger.
• Relevant date for refund of tax on the supply of goods, regarded as deemed export, would be the date of filing of return, related to such supplies, by the supplier.

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