Great Relief! Businesses can file GSTR-3B without DSC during COVID-19 Lockdown

Today the world is almost caught in a major catastrophe in the form of COVID-19 pandemic. India has been placed under complete lockdown till 3rd May 2020. Due to the inability of the businessmen to fulfill their regular compliance, the government has given certain relaxations. The Due-date for filing GSTR-3B for the month of February, March, and April 2020 has been already extended.

Know the Due-date for GST Return filing.

Furthermore, the Central Board of Indirect Taxes and Customs (CBIC) has also released a notification on the GST Portal that from now onwards, the taxpayers have been given the option of filing 3B return by Electronic Verification Code (EVC) instead of the Digital Signature Certificate (DSC). 

#1. Relaxation of GSTR-3B filing without DSC

The DSC or “Digital Signature Certificate” is utilized to sign online applications such as GST returns and various other business compliance forms digitally. 

The GST department has now given relaxation to the taxpayers to file the GSTR-3B return without affixing the DSC.

#2. Who has to affix DSC while GST Return filing?

All taxpayers having GST registration have to do GST return filing on behalf of his enterprise, by affixing a digital signature certificate (DSC). 

DSC is compulsory in case of:- 

• All Public & Private Limited Companies, 
• Limited Liability Partnerships (LLPs), and 
• Foreign Limited Liability Partnerships (LLPs)

#3. Why is relaxation given to file GSTR-3B without DSC?

There were several challenges faced by the taxpayers while the process of GST return filing with DSC due to the current lockdown situation. 

• Owing to the lockdown imposed due to the COVID-19, a great difficulty has arisen with respect to GST return filing with DSC. 
• The DSCs are not physically available with the taxpayers having GST registration, for filing of GST returns. 
• As a matter of fact, GST tax can be paid through adjustments made in the GSTR-3B return filed by entities; the said taxes are being paid either through the utilization of accumulated ITC or with cash. 
• Various companies who wished to pay taxes timely as to avoid interest liabilities were facing issues on adjusting the GST taxes deposited. This is because they are unable to file the GST returns without DSC. 
• This is also posing a hindrance to claiming GST input tax credit for the months of March, April, and May 2020, as ITC can’t be claimed without filing the 3B return.

In order to address this issue, the government has taken a proactive step to ease the burden of businesses. The authorities announced that the GST return filing in GSTR-3B can be done without DSC during this lockdown period. The taxpayers have been given the option of filing this return by Electronic Verification Code (EVC) alone.

#4. Whether GSTR-1 can be filed without DSC?

No. The relaxations given to the GST taxpayers to do GST return filing without DSC is only for filing of GSTR 3B return. The government has not provided this relief in the case of filing GSTR-1 or any other GST compliance.