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Compilation of non-existent/non-genuine tax payers where GST Registration Certificate (RC) cancelled Ab-initio as on 29-02-2024 by Maharashtra State GST Dept

The Best Judgment Non-Filer Assessment Orders (UAO) under section 62 play a crucial role in addressing the issue of return defaulters who fail to file returns even after receiving notices, such as the GSTR-3A notice under section 46. The Maharashtra State GST Department has issued guidelines for prioritizing the issuance of UAOs and subsequent actions. The content provides insights into the significance of UAOs and includes an updated list of non-existent, non-genuine taxpayers as of November 30, 2023.

List of non-genuine tax payers

Department has compiled detailed information, including GSTN (Goods and Services Tax Number), trade name, RC date (Registration Certificate date), RCC date (Cancellation Certificate date), assigned authority, evidence, division, and contact details such as PAN, mobile number, and email addresses.

Best judgment non-filer assessment orders u/s 62 in case of return non —filers (hereinafter referred to as ‘UAO’), is very widely used in follow up of return defaulters who do not file return even after service of notice under section 46 (GSTR-3A notice). The guidelines for prioritization in passing of UAOs and subsequent action thereupon have been already issued by Maharashtra State GST Dept. in this connection updated List of  non-existent, non-genuine tax payers as on 30-11-2023  is enlcosed herewith.

(Republished with amendments)

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April 2024