Tough time for Non-filers. Automated SCNs shall be sent if 3B is delayed for more than 5 days
1. CBIC has mandated quoting of Document Identification Number (DIN) on all the communications including E-mails from its officers w.e.f. 24th Dec,2019.
2. Further, the board has also provided the standardized formats for the Search authorization, Summons, Arrest memos, Inspection notices issued by it’s officers w.e.f. 01-Jan-2020.
3. The board has also issued the standard operating procedure to be followed by its officers. The same has been summarized below.
a. 3 days prior to the due date of return – Automated reminder mail for filing return
b. If the return isn’t filed by due date – 2nd reminder
c. If the return isn’t filed within 5 days from the due date – Notice in Form GSTR-3A shall be issued
♦ Standard format for GSTR-3A has been prescribed in the circular, the same may be automatically issued to the tax payer, based on return filing status
d. If the return isn’t filed within 15 days from the date of Notice – Order to pay tax arrived on the basis of information available in Form ASMT-13
i. No separate notice is required to be issued for best judgment assessment under section 62
ii. For assessing the tax liability, the officer may consider GSTR-1, GSTR-2A and also the information gathered through inspection
iii. Based on the facts of the case, the officer may resort to provisional attachment before issuing ASMT-13
e. Valid return is filed within 30 days from date of order – Order shall be deemed to be with drawn
f. If the return isn’t filed within 30 days, officer may initiate proceedings under Sec 78 and recovery under Sec 79.