TaxTMI 
TaxTMI 
Procedure lapse under GST
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....rocedure lapse under GST<br> Query (Issue) Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated:- 27-11-2021 Last Reply Date:- 28-11-2021 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>Sir. What are the activities considered as Procedure lapse under GST, and consequences for the same! kindly highlight Reply By Alkesh Jani: The Reply: Shri As per your query, my view is that in GST Act, ....
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....2017 (CGST, IGST and S/UT GST), wherever, term "Prescribed" is used and is not adhered to by the taxpayer can be considered as 'Procedure lapse'. applicable late fees, penalty may be imposed considering the facts and circumstances of the case. For example, non-filing of GSTR-3B on or before due date, is procedure lapse, late fees, interest etc is payable. Issuance of Invoice wit....
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....h incomplete details, general penalty may be impose. Thanks Reply By Ganeshan Kalyani: The Reply: Alkesh Sir if September month 3B is filed after due date can a taxpayer claim ITC of last year invoice citing delayed filing as a procedure lapse. Reply By Alkesh Jani: The Reply: Shri Ganeshan Kalyaniji, The query raised was general in nature and reply was given accordingly. However, the quer....
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....y raised by you needs to be discussed in the larger taxpayer interest, therefore, it is my humble request to raise this query a fresh and views will be submitted at the earliest. Thanks Reply By Ganeshan Kalyani: The Reply: Sir, thank you for your suggestion. I understand that if I mention 4 digits HSN instead of 6 digits on invoice then that would be a procedural lapse. But how can a delay in....
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.... filing of return would be procedural lapse especially in current regime where ITC is connected to timely filing of return. Hence I asked the query. Nothing else Sir. Thanks. Reply By Shilpi Jain: The Reply: Procedural lapses could be say disclosing the amount in the wrong table or column or documentation not being proper, etc. In case there are procedural lapses, the same are not seen very sei....
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....ously and the benefit eligible to the assessee is still given to them. Reply By Shilpi Jain: The Reply: The main principle of condoning the procedural lapse is that the person is actually eligile or entitled for the benefit and there is no doubt regarding that. Merely because the set procedure in the law was not followed, the benefit cannot be denied. Another example could be availng the transi....
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....tional credit in GSTR-3B instead of TRAN-1. Be careful, in this case the time limit is not a procedural condition but merely the eligible credit is availed in 3B instead of TRAN-1 within the time. Reply By Alkesh Jani: The Reply: Shri Ganeshan Kalyani ji, The example given by me in the reply is indicative in nature. Moreover, it given just indicate that consequences can be in form of late fees ....
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....and penalty. Thanks Reply By KASTURI SETHI: The Reply: Procedural lapse is a technical lapse where there is no revenue implication i.e.no revenue loss. This is one of the major criteria to determine procedural lapse.<br> Discussion Forum - Knowledge Sharing ....