Analysis over the Standard Operating Procedure given by the CBIC, to be followed by Proper Officer for Non- Filler of Returns.
1. Three days before the due date of filling the return, the taxpayer will receive the message from the department for filling the return on or before the due date.
2. If on the due date, the taxpayer was unable to file its return, then the taxpayer will receive the message for filling the same.
3. If five days has been lapsed, but the tax payer hasn’t file the return, then he will receive a notice u/s 46 of the CGST Act r.w.r. 68 of the CGST Rules 2017 in the form GSTR-3A, requiring him to furnish the return within 15 days of the notice.
4. In case the taxpayer fails to file the return within 15 days from the notice, then the proper officer may proceed the assessment proceeding u/s 62 of the CGST Act (Best Judgement Assessment Proceedings) and shall issue the order in form GST ASMT-13.
5. For, best judgement assessment proceedings by the proper officer will use the information available from the GSTR-1 & GSTR-2A or E-way bill or any other information available with the proper officer or information available from inspection u/s 71 of the CGST Act 2017.
6. If the Tax payer file the return within 30 days from the date of assessment order. Then, the said assessment order shall be deemed to have been withdrawn.
7. But, in case where the taxpayer fails to furnish the return within 30 days from the date of assessment order, then the proper officer has the power to initiate the proceedings u/s 78 (Intimation of recovery proceedings) and u/s 79 (Recovery of Tax).
Source- CBEC-20/06/04/2019-GST dated 24th December 2019.