CBIC specifies the Standard Operating Procedure to be followed in case of non-filers of returns

Dec 26, 2019 | by Avantis RegTech Legal Research Team

Finance & Taxation Compliance

The Central Board of Indirect Taxes ad Customs (CBIC) on December 24, 2019, has specified the Standard Operating Procedure to be followed in case of non-filers of returns.

Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in case of non-furnishing of return. Therefore, it is clarified that no separate notice is required to be issued for best judgment assessment and in case of failure to file return within 15 days of issuance of FORM GSTR3A, the best judgment assessment in FORM ASMT-13 can be issued without any further communication.

Further, following guidelines are prescribed to ensure uniformity in the implementation of the provisions of law across the field formations:

(i)              System generated message will be sent to all the registered persons 3 days before the due date to nudge them about filing of the return for the tax period by the due date.

(ii)         Once the due date for furnishing the return is over, a system generated mail or message will be sent to all the defaulters to the effect that the registered person has not furnished his return for the tax period.

(iii)            Five days after the due date of furnishing the return, a notice in FORM GSTR-3A will be issued electronically to such registered person who fails to furnish return, requiring him to furnish such return within fifteen days;

(iv)            In case the said return is still not filed by the defaulter within 15 days of the notice, the proper officer may proceed to assess the tax liability of the said person and will issue order in FORM GST ASMT-13. The proper officer would then be required to upload the summary thereof in FORM GST DRC-07.

(v)             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, for the purpose of assessment of tax liability;

(vi)        In case the defaulter furnishes a valid return within thirty days of the service of assessment order in FORM GST ASMT-13, the said assessment order shall be deemed to have been withdrawn. However, if the said return remains unfurnished within the statutory period of 30 days from issuance of order in FORM ASMT-13, then proper officer may initiate proceedings and recovery the same;

Further, the proper officer would initiate action for cancellation of registration in cases where the return has not been furnished.

[Circular No. 129/48/2019 – GST]


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