Studycafe | Dec 29, 2019 |
STANDARD OPERATING PROCEDURE (SOP) to be followed in case of Non-Filers of Returns
Sec-46 : Where a Regd. Person fails to furnish a return u/s-39/44/45, a notice shall be issued requiring him to furnish such returns within 15 days in such form and manner as may be prescribed.
Sec-39 : GSTR-3B
Sec-44 : Annual Return (GSTR-9/9A)
Sec-45 : Final Return (GSTR-10)
Rule-68 : Notice in Form-3A to defaulters u/s-46
Sec-62 : Assessment of Non-Filers of Returns (Best Judgement Assessment within a period of 5 days after notice u/s-46 in form ASMT-13.
Sec-71 : Access to Business premises (Inspection)
Sec-78 : Order to pay liability within 3 months (Recovery proceedings)
Sec-79 : (i) Detention/Sale of goods
(ii) Recovery of dues from related persons
(iii) Distrain any movable/immovable property
Sec-83 : Seizure of Bank account
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