Goods and Services Tax – GST Dated:- 5-5-2023 – News – 1. It has been observed that some taxpayers faced difficulty in filing GSTR-3B of March 23 period on 20th April 2023 . On analysing the reasons, it was noted that large number of tax payers attempted to file GSTR-3B returns in the afternoon of the last day (20.05 lakhs GSTR-3B returns were filed on that day). This resulted in a waiting queue on GST system causing inconvenience to some of the taxpayers. 2. Around 45% of the returns filed on 20th April, 23 were either NIL returns (no tax liability and no ITC availment) or were such returns where no tax was paid in cash. These returns could easily have been filed earlier. Further, it is suggested that taxpayers may use S
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