CGST Act (Section 46) read with CGST Rules 2017 (Rule 68) requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return i.e. GSTR-3B under section 39 or Annual return or final return (defaulter) requiring him to furnish such return within fifteen days.

Further section 62 provides for assessment of non-filers of return of registered persons who fails to furnish return under section 39 or section 45 even after service of notice under section 46 in FORM GSTR-3A.

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Following guidelines are hereby prescribed to ensure the compliances of above provisions:

S No.          Days                      Action
1. 3 Days Before Due Date of filing of return System generated message would be sent for filing of the return for the tax period by the due date.
2. Immediately after Due Date a system generated mail / message would be sent to all the defaulters immediately after the due date to the effect that the said registered person has not furnished his return for the said tax period
3. 5 days after the due date of furnishing the return A notice in FORM GSTR-3A shall be issued  electronically  to  such  registered  person  who  fails  to  furnish  return requiring him to furnish such return within fifteen days
4. After 15 days of Notice in GSTR-3A The proper officer may proceed to assess the tax liability to the best of his judgement taking into account all the relevant material which is available or which he has gathered and would issue order in FORM GST ASMT-13.

The proper officer would then be required to upload the summary thereof in FORM GST DRC-07;

For the purpose of assessment of tax the proper officer may take into account the

  • details of outward supplies available in the statement furnished under section 37 (FORM GSTR-1),
  • details of supplies auto-populated in FORM GSTR-2A,
  • information available from e-way bills, or
  • any other information available from any other source, including from inspection under section 71;
5. After 30 Day of the above ASMT 13 In case the defaulter furnishes a valid return within thirty days of the service of assessment order in FORM GST ASMT-13, the said assessment order shall be deemed to have been withdrawn.

However, if the said return remains unfurnished within the statutory period of 30 days from issuance of order in FORM ASMT-13, then proper officer may initiate proceedings under section 78 and recovery under section 79 of the CGST Act;

In deserving cases, based on the facts of the case, the Commissioner may resort to provisional attachment to protect revenue before issuance of FORM GST ASMT-13.

Further, the proper officer would initiate action under sub-section (2) of section 29 of the CGST Act 2017 for cancellation of registration in cases where the return has not been furnished for the period specified in section 29.

                                                                                 Source: Circular No. 129/48/2019 – GST

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January 2021