Are you GST Return non-filer? Here is what you should know about
procedure to be followed by GST department in case of non-filers.
Following is the procedure to be followed by GST department in cases of GST returns non-filers.
(i) At least 03 days Before due date of filing GST returns a system
generated message would be sent to all the registered persons to file return
within time.
generated message would be sent to all the registered persons to file return
within time.
(ii) After due date for furnishing the return under section 39 is over, a
system generated mail / message would be sent to all the defaulters immediately
after the due date , that the said registered person has not furnished his
return for the said tax period; the said mail/message is to be sent to the
authorized signatory as well as the proprietor/partner/director/karta, etc.
system generated mail / message would be sent to all the defaulters immediately
after the due date , that the said registered person has not furnished his
return for the said tax period; the said mail/message is to be sent to the
authorized signatory as well as the proprietor/partner/director/karta, etc.
(iii) Five days after the due date, a notice GSTR-3A (under section 46 of
the CGST Act read with rule 68 of the CGST Rules) shall be issued
electronically to such defaulter, giving him time of fifteen days to file
pending returns;
the CGST Act read with rule 68 of the CGST Rules) shall be issued
electronically to such defaulter, giving him time of fifteen days to file
pending returns;
(iv) In case defaulter fails to furnish pending returns within 15 days, the
proper officer may issue best judgement assessment order in Form
GST ASMT-13, declaring GST tax liability based on the details of
proper officer may issue best judgement assessment order in Form
GST ASMT-13, declaring GST tax liability based on the details of
a) outward supplies available in the FORM GSTR-1,
b) details of supplies auto populated in FORM
GSTR-2A,
GSTR-2A,
c) information available from e-way bills, or
d) any other information available from any other
source, including inspection under section 71;
source, including inspection under section 71;
(v) In case the defaulter furnishes a valid return within thirty days (30
days) of the service of assessment order in FORM GST ASMT-13,
days) of the service of assessment order in FORM GST ASMT-13,
The said assessment
order shall be deemed to have been withdrawn in terms of provision of
sub-section (2) of section 62 of the CGST Act.
order shall be deemed to have been withdrawn in terms of provision of
sub-section (2) of section 62 of the CGST Act.
However, no GST returns
filed 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;
filed 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;
Above general guidelines may be followed by the proper officer in case of
non-furnishing of return. 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.
non-furnishing of return. 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.
Further, the proper officer would initiate action under sub-section (2) of
section 29 of the CGST Act for cancellation of registration, if returns not
filed for
section 29 of the CGST Act for cancellation of registration, if returns not
filed for
a) Three consecutive tax
periods in case of composition tax payer
periods in case of composition tax payer
b) Six consecutive tax
periods in case of regular tax payer
periods in case of regular tax payer
#Read full text of CBIC notification here
