Best judgment assessment: officers may assess tax liability of return non filers after notice if returns remain unfurnished. A system of reminders and alerts must precede statutory action; issuance of FORM GSTR-3A requires the taxpayer to furnish the return within fifteen days. If the return remains unfurnished, the proper officer may proceed to make a best judgment assessment in FORM GST ASMT-13 using available data (including GSTR I, GSTR 2A and e way bill information), upload the summary in FORM GST DRC07, and levy interest and penalty. A valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn; otherwise recovery and further enforcement may follow.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Best judgment assessment: officers may assess tax liability of return non filers after notice if returns remain unfurnished.
A system of reminders and alerts must precede statutory action; issuance of FORM GSTR-3A requires the taxpayer to furnish the return within fifteen days. If the return remains unfurnished, the proper officer may proceed to make a best judgment assessment in FORM GST ASMT-13 using available data (including GSTR I, GSTR 2A and e way bill information), upload the summary in FORM GST DRC07, and levy interest and penalty. A valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn; otherwise recovery and further enforcement may follow.
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