What Can Be The Practical Difficulties While Filing Gst Returns?

By Author: Mohit Yadev
Total Articles: 74
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Yes there are some practical difficulties while GST Return.
These are the following practical difficulties I listed below -:
Return Period: While filing online return in Fill ST-3 option through ACES website, the assessee cannot change the time period for filing return. E.g. If the assessee has got registered with ACES in May 2012 and wants to file Service Tax Return for the first or second half year of the financial year 2011, he is not permitted to file the return for the said period. But no such problem is faced while offline filing returns by downloading eFiling Utility.
Taxable amount charged: After the introduction of Point of Taxation Rules, 2011, detail of Gross amount for which bills/invoices/challans are issued (including export of service and exempted service) in Part 3F(II)-Taxable amount charged of ST-3 has become.
Penalty period: If the assessee has not filed Service Tax Return for first and second half year for the Financial year 2011 and has paid penalty for late filing of these returns on 20th October 2012, it’s not apparent in which month/period, assessee should disclose the penalty ...
... amount in ‘Other Amounts Paid’ in Part 4(1)(d)(viii) and which month/period will be selected for providing Source document details in Part 4B of Form ST-3?
No time period specified for availing option under Rule 6(3)(ii) of Cenvat Credit Rules: As no time has been laid down in which option under Rule 6(3)(ii) can be availed, so assessee may face some difficulty while filing the return. Suppose if there are no exempt services provided during the period April-September 2011 and the same are provided for the first time in October 2011, so the question arises here is when should the assessee exercise option? in the period April-September 2011 or in October 2011 ?

It is advisable to exercise the option in the month in which credit on input services used in providing exempt services is availed. Suppose if in the above example, input services attributable to exempt services are provided in September 2011, then the assessee can exercise the option in September month and disclose the amount paid under Rule 6(3)(ii) in Part 5AA © or (d) in Form ST-3 for the period April-September 2011
Other amounts paid: As per the Service tax return instructions, Any other amount paid under Part 4A(1)(d)(x) may include amount/pre-deposit amount ordered by Commissioner (Appeal) or Appellate Tribunal or Courts but there is no space available for providing the cause for amount deposited. Also there is no option to provide Source document details against which the said payment is made in Any Other Amounts under Part 4B in ST-3 Form.