Non-filing of GST returns: notice in FORM GSTR-3A followed by best judgment assessment if returns remain unfurnished. Non-filing of GST returns requires system reminders and issuance of an electronic notice in FORM GSTR-3A five days after the due date, calling for return filing within fifteen days. If the return is not filed, the proper officer may make a best judgment assessment and issue FORM GST ASMT-13, relying on GSTR-1, GSTR-2A, e-way bills, inspection findings and other material; a valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn.
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: notice in FORM GSTR-3A followed by best judgment assessment if returns remain unfurnished.
Non-filing of GST returns requires system reminders and issuance of an electronic notice in FORM GSTR-3A five days after the due date, calling for return filing within fifteen days. If the return is not filed, the proper officer may make a best judgment assessment and issue FORM GST ASMT-13, relying on GSTR-1, GSTR-2A, e-way bills, inspection findings and other material; a valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn.
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