Recently, CBIC issued the circular number 129/48/2019 dated 24.12.2019 in which its clarify that in case of non-furnishing of GSTR 3B, GSTR 4, GSTR 7, GSTR 8 etc. notice in form ASMT-13 shall issue and best judgement shall also be made.

The relevant extract are as:

1. In case of non-furnishing of return u/s 39 (GSTR 3B, GSTR 4, GSTR 6, GSTR 7 & GSTR 8), u/s 44 (GSTR 9 & GSTR 9C), u/s 45 ( GSTR 10) notice shall issue in FORM GSTR 3A to a registered person.

2. After service of notice (GSTR 3A), aforesaid require to furnish within 15 days of the said notice.

3. In case of non-furnishing of return u/s 39 & 45 even after service of notice, the assessment shall be made u/s 62. (Best Judgement Assessment {BJA}). (No BJA for GSTR 9 & 9C)

4. Please note that no further communication will be issued for assessing the liability. Best Judgement Assessment in FORM ASMT-13 can be issued without any further communication.

5. Process of issue of notice & BJA:

a. Reminder-1: 3 days before the due date of furnishing of return.

b. Reminder-2: Next day after the due date in case of non-furnishing of return.

c. Issue of notice: 5 days after the due date.

d. Best Judgement Assessment (BJA): If Return not furnished even after notice within 15 days.

e. The proper officer then uploads the summary thereof in FORM DRC-07.

6. Consequences:

a. Recovery Proceedings:

i. Last opportunity: BJA shall be deemed to withdrawn if the person furnishes the return within 30 days of service of ASMT-13.

ii. Recovery initiate if return not furnished within 30 days from ASMT-13.

b. Initiate for cancellation of registration as per section 29(2).

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January 2021