Non-filing of GST returns triggers GSTR-3A notice, best judgment assessment and potential recovery if returns remain unfurnished. Procedure requires system reminders pre- and post-due date; issue FORM GSTR-3A five days after due date requiring return within fifteen days; if still unfurnished, make best judgment assessment under section 62 and issue FORM GST ASMT-13 and upload FORM GST DRC-07. Officer may use GSTR-1, GSTR-2A, e way bills, inspection or other information for assessment. A valid return within thirty days of ASMT-13 service deems the assessment withdrawn; otherwise recovery and further proceedings may follow. Provisional attachment and cancellation of registration may be used in appropriate cases.
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.
Non-filing of GST returns triggers GSTR-3A notice, best judgment assessment and potential recovery if returns remain unfurnished.
Procedure requires system reminders pre- and post-due date; issue FORM GSTR-3A five days after due date requiring return within fifteen days; if still unfurnished, make best judgment assessment under section 62 and issue FORM GST ASMT-13 and upload FORM GST DRC-07. Officer may use GSTR-1, GSTR-2A, e way bills, inspection or other information for assessment. A valid return within thirty days of ASMT-13 service deems the assessment withdrawn; otherwise recovery and further proceedings may follow. Provisional attachment and cancellation of registration may be used in appropriate cases.
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