Best judgment assessment after notice for GST return non-filing permits officers to assess liability and commence recovery procedures. A system-generated reminder precedes the return due date; after the due date an immediate message is sent and, if return remains unfurnished, FORM GSTR-3A is issued five days later requiring return within fifteen days. If the taxpayer still fails to file, the proper officer may make a best judgment assessment under section 62, record it in FORM GST ASMT-13, upload the summary in FORM GST DRC-07, and use available data (GSTR-1, GSTR-2A, e-way bills, inspections). A valid return within thirty days of ASMT-13 service causes the assessment to be deemed withdrawn; otherwise recovery and further penal steps may follow.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 after notice for GST return non-filing permits officers to assess liability and commence recovery procedures.
A system-generated reminder precedes the return due date; after the due date an immediate message is sent and, if return remains unfurnished, FORM GSTR-3A is issued five days later requiring return within fifteen days. If the taxpayer still fails to file, the proper officer may make a best judgment assessment under section 62, record it in FORM GST ASMT-13, upload the summary in FORM GST DRC-07, and use available data (GSTR-1, GSTR-2A, e-way bills, inspections). A valid return within thirty days of ASMT-13 service causes the assessment to be deemed withdrawn; otherwise recovery and further penal steps may follow.
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