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of <h1>Gujarat GST Act: SOP for Non-Filers Includes Notices, Best Judgment Assessments, and Possible Registration Cancellation.</h1> The circular outlines the Standard Operating Procedure for handling non-filers of returns under the Gujarat Goods and Services Tax Act, 2017. It mandates issuing a notice in FORM GSTR-3A to defaulters, requiring return submission within 15 days. If not complied, a best judgment assessment in FORM ASMT-13 is issued without further notice. Guidelines include sending reminders, assessing tax liability based on available data, and initiating recovery if returns remain unfiled. The circular also allows for provisional attachment to protect revenue and cancellation of registration for persistent non-compliance. Difficulties in implementation should be reported to the Chief Commissioner.
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