GST Return Filing When Previous Accountant Has Not Shared

Introduction

One of the most frustrating situations a business can face is when the previous accountant has not shared the accounting data. The business needs to file GST returns, but the books are with the old accountant. The question that arises is: How can a business file GST returns when the previous accountant has not shared data?

This guide explains the steps to recover data from the GST portal and reconstruct records.

Legal Framework: Section 39 of the CGST Act, 2017

Continuing Compliance Obligations

The GST return filing obligation continues regardless of the accountant's non-cooperation. The business must find a way to file returns.

Data Available on the GST Portal

The GST portal contains all filed returns and statements, including:

GSTR-1 (outward supplies)
GSTR-3B (summary return)
GSTR-2B (ITC statement)
GSTR-9 (annual return)

Steps to Recover Data from the GST Portal

Step 1: Log in to the GST Portal

Step 2: Download Filed Returns

Download GSTR-1, GSTR-3B, and GSTR-9 for all relevant periods.

Step 3: Download GSTR-2B

Download GSTR-2B for all relevant periods. This provides the ITC available.

Step 4: Download E-Invoices and E-Way Bills

Download e-invoices and e-way bills from the portal or the IRP/e-way bill system.

Step 5: Reconstruct the Books

Reconstruct the books from the downloaded data, bank statements, and invoices available with the business.

Step 6: File Pending Returns

File all pending returns based on the reconstructed data.

Best Practices

Download all filed returns and statements from the GST portal.
Reconstruct the books from available data.
File pending returns immediately.
Maintain a compliance calendar for future filings.
Seek professional assistance for data reconstruction.

Conclusion

When the previous accountant has not shared data, the business can recover data from the GST portal. Filed returns, GSTR-2B, e-invoices, and e-way bills provide the necessary information to reconstruct the books and file returns.

Previous accountant not sharing data? Anuj Desai & Associates provides expert assistance with GST data recovery and return filing. Contact us today.

Contact us:

Email: office@anujdesaiassociates.com
Phone: 9619456656
Website: https://anujdesaiassociates.com
LinkedIn: linkedin.com/in/ca-anuj-desai-122547230

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GST Return Filing When Previous Accountant Has Not Shared Data