STANDARD OPERATING PROCEDURE (SOP) to be followed in case of Non-Filers of Returns

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 Click Here to Buy CA Final Pendrive Classes at Discounted Rate For Regular Updates Join : https://t.me/Studycafe Tags : GST, GST Return