Consequences of non filing of GST returns : SOP for Non Fillers of GST Return
Section 46 of CGST Act read with Rule 68 of CGST Rules requires issuance of a notice in FORM GSTR3A to a registered person who fails to furnish return, i.e., GSTR3B or Annual return or final return (the “defaulter”) requiring him to furnish such return within fifteen days.
Further section 62 provides for assessment of non filers of return of registered persons who fails to furnish return under section 39 or section 45 even after service of notice under section 46 in FORM GSTR3A.
Guidelines of CBIC:
1) Every Registered persons will get a reminder 3 days before due date to file their GST returns
2) once the due date is over, the registered person will get a auto message stating that he has not filed the said return
3) 5 days after the due date is over, the registered person will get a notice in form GSTR3A requiring him to furnish the said return within 15 days
4) if the person doesn’t file the return within 15 days, the officer will pass a best judgement assessment order in form GST ASMT 13 on thr basis of information like E-way bill, 2A or any other relevant information.
For the purpose of assessment of tax liability, the proper officer may take into account the details of outward supplies available in the statement furnished under FORM GSTR-1, details of supplies auto- populated in FORM GSTR-2A, information available from e-way bills, or any other information available from any other source, including from inspection of books of accounts;
In deserving cases, based on the facts of the case, the Commissioner may resort to provisional attachment to protect revenue before issuance of FORM GST ASMT13.
5) Now, the registered person gets a final opportunity to submit his return within 30 days from passing the above order, if he files then the order will stand withdrawn. If he doesn’t, then the officer will start recovery proceedings u/s 79 and 80 for recovery of GST.
Further, the proper officer would initiate for cancellation of registration in cases where the return has not been furnished for the period specified in section 29.
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