No further extension was given; the deadline had been extended twice earlier. About 4.59 million entities of the eligible 6.5 mn filed the GSTR-1 return, for the first month of GST.
"We will assess why many people have not filed. We have already sent reminders to those who filed GSTR-3B, the summarised return form, but not GSTR-1," said a GST Network GSTN) official.
The deadline to file GSTR-1 was extended by a month from September 10 at the GST Council meeting last month in Hyderabad. Earlier, the deadline was extended from September 5 on account of technical issues with GSTN.
If a taxpayer fails to file GSTR-1 by the deadline, the buyer of his products would face difficulty in availing of input tax credit. Which is why, noted Pratik Jain, partner at consultancy PwC, the number of GSTR-1 returns are much lower than what one would have expected.
It is possible many dealers with GST registration have nil turnover and, hence, did not file the return. "The government will have to investigate the reasons and take corrective steps," he added.