CBIC enables GSTR-3A New Facility to issue notices in bulk to Non-Filers through Email:
The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled new facility to issue GSTR-3A notices in bulk to non-files through email for not filing GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8 etc. Asking them to do the needful as soon as possible.
GSTR-3A is a notice for Defaulters for all the Late Filers who have not filed returns. On receiving notice, the defaulter has to file the return within 15 days from the date of notice along with penalty and late fees.
If the default continues even after receiving the notice (GSTR 3A), then provisions of Section 62 will apply on the concerned taxpayer. The proper officer will assess the tax according to his best judgment using the information available with the department. He will not issue any further notice before starting the assessment.
The penalty will be applicable to Rs. 10,000 or 10% of the tax due, whichever is higher.
The penalty which is to be imposed on the defaulter will be Rs. 10,000 or 10% of his total taxable income whichever is higher. To avoid any of the above instances to happen taxpayers are suggested to file their returns on or before time.