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of <h1>New SOP for Handling Non-Filers Under CGST Act 2017: Notices, Assessments, and Penalties Explained.</h1> The circular outlines the Standard Operating Procedure for handling non-filers of returns under the Central Goods and Services Tax Act, 2017. It mandates issuing a notice in FORM GSTR-3A to defaulters, requiring them to file returns within 15 days. If unfiled, a best judgment assessment in FORM ASMT-13 is issued without further notice. Guidelines include system-generated reminders, electronic notices, and potential assessments based on available data. If returns remain unfiled, proceedings under sections 78 and 79 may commence. The circular also allows provisional attachment to protect revenue and cancellation of registration for prolonged non-compliance.
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