Standard Operating Procedure for non-filers of returns- Circular No. 129/48/2019 – GST Dated: 24/12/2019

Non-furnishing of return under section 39 or section 44 or section 45 of the Central Goods and Services Tax Act, 2017

Notice to return defaulter u/s 46 for not filing returns U/S 39/44/45/- GSTR-3A


  • System generated message would be sent to all the registered persons 3 days before the due date to file the return.
  • Once the due date for furnishing the return under section 39/44/45 is over, a system generated mail / message would be sent to all the defaulters
  • Five days after the due date of furnishing the return
  • Notice in FORM GSTR-3A- U/S-46 of the CGST Act shall be issued electronically to such registered person who fails to furnish return under section 39, requiring him to furnish such return within fifteen days;
  • Said return is still not filed by the defaulter within 15 days of the said notice
  • Proper officer may proceed to assess the tax liability of the said person under section 62 of the CGST Act, to the best of his judgement taking into account all the relevant material which is available.
  • Note 1. In addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act.
  • Note 2- No further communication will be issued for assessing the liability.
  • Issue order in FORM GST ASMT-13.
  • The proper officer would then be required to upload the summary thereof in FORM GST DRC07;
  • 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days of the service of assessment order in FORM GST ASMT-13, the said assessment order shall be deemed to have been withdrawn
  • If not 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 under section 83 of the CGST Act before issuance of FORM GST ASMT-13.

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