Upon recommendation of 38th GST Council meeting held of 18.12.2019, CBIC has recently released Circular No. 129/48/2019 dated 24.12.2019, define Standard Operating Procedure to be followed in case of non-filers of GST Return under section 39, 44 and 45 of CGST Act 2017.
It provides for –
> Sending system generated massage to registered person before due date to nudge them to file return on time;
> Sending system generated mail/massage to all defaulters if return not filed within due date
> Sending electronically notice to all defaulters after 5 days to file return with in 15 days
Steps of Standard Operating Procedure
Best Judgment Assessment [BJA]
Under Section 62 of the CGST, the Proper Office may proceed to access tax liability to the best of his judgment taking into account all the relevant material which is available / gathered :
However, if defaulter furnish a valid return with 30 days of service of assessment [Form GST ASMT 13] order, the said assessment order shall be deemed to have withdrawn.
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