(Circular No. 129/48/2019 – GST, Dated 24 December 2019)

The Central Board of Central Excise and Customs (hereinafter called board) comes heavily on the defaulters on account of non submission of  GST Returns u/s 39 or 44 or 45 of the CGST Act. The board in exercise of power conferred u/s 168(1) of the CGST Act issued “ Standard Operating Procedure to be followed in case of non-filers of returns”  The summarized provisions of the same is explained as follows :

Standard Operating procedure

Notes :

(1) The due date of the monthly GSTR is 20th of the next month.

(2). In the deserving cases, based upon the facts of the case  the Commissioner may resort to the provisional attachment to protect revenue under section 83 of the CGST Act 2017 before issuance of FORM GST ASMT-13 (Assessment Order). Further the Proper Officer may initiate the proceedings of cancellation of registration u/s 29(2) if the returns has not furnished for the period specified u/s 29 of the CGST Act.

This article is an endeavor to share some learnings obtained. The views expressed are of the author and are intended solely for informational purpose only.  Though due care is taken while preparing the document, possibility of errors cannot be ruled out. Expert guidance, where required and  reference to the original act, notification, circular, rules etc is highly recommended.

(About the author – The author is a member of ICAI and can be reached at Email: [email protected]  ,  Mobile: 09936424523, , Twitter : @CA_NikhilKumar ,  FB: canikhillko  Office: Flat No. 102, First Floor , Vasundhra Complex, Ring Road, Sector-16, Indira Nagar, Lucknow-226016 , U.P., India  )

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January 2021