TaxTMI 
TaxTMI 
Sir. What are the activities considered as Procedure lapse under GST, and consequences for the same! kindly highlight
Procedure lapse under GST
27 Nov 2021 
8 Replies 
8360 Views Asked by
Procedure lapse under GST: technical non compliance may attract fees or penalties, but pure procedural errors can be condoned.
Procedure lapse under GST is non-adherence to prescribed procedural steps or formats-such as late return filing, incomplete invoice details, misclassification within return tables, or claiming transitional credit in the wrong form-which is typically treated as technical non-compliance. Consequences are administrative (late fees, interest, penalties), but where the lapse causes no revenue loss and the taxpayer is clearly entitled to the benefit, authorities may condone the lapse and allow the benefit; by contrast, substantive time limits or conduct causing fiscal prejudice may lead to stricter enforcement. (AI Summary)
Procedure lapse under GST is non-adherence to prescribed procedural steps or formats-such as late return filing, incomplete invoice details, misclassification within return tables, or claiming transitional credit in the wrong form-which is typically treated as technical non-compliance. Consequences are administrative (late fees, interest, penalties), but where the lapse causes no revenue loss and the taxpayer is clearly entitled to the benefit, authorities may condone the lapse and allow the benefit; by contrast, substantive time limits or conduct causing fiscal prejudice may lead to stricter enforcement. (AI Summary)