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STANDARD OPERATING PROCEDURES for Non Filers of GST Return in Hindi

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Published on 27 Jan 2020 / In GST

STANDARD OPERATING PROCEDURES for Non Filers of GST Return in Hindi

System generated reminder to be sent 3 days before the due date for filing the return.
Auto generated mail to be sent after the due date to all the non-filers.

Within 5 days, notice GSTR 3A would be issued electronically to file returns within 15 days.
After 15 days, best judgement assessment (in ASMT 13) is done with the available details.

Returns filed within 30 days from the date of assessment in ASMT 13, would be deemed to be dropped.
Recovery proceedings would be initiated against non-filers.

BST JUDGEMENT ASSESSWMENT: Assessment U/s 62,
Outward Supply = GSTR-1
Inward Supply = GSTR-2A
Information with e-way Bills
Other Source = Inspection U/s 71

If Return furnished with in 30 days of Form GST ASMT-13,
Order deemed to be withdrawn,
If not furnished, then recovery proceeding shall be initiated.

In deserving cases, the commissioner may resort to Provisional attachment to protect revenue before issuance of Form GST ASMT-13.

Action for cancellation of registration by proper officer u/s 29 (2) with retrospective effect.

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