Notice to return defaulters triggers best judgement assessment and recovery measures if the return remains unfurnished. A prescribed sequence addresses non-filing of returns: send pre-due reminders and immediate post-due notifications; issue FORM GSTR-3A requiring return within fifteen days; if not complied with, make a Best Judgment Assessment under section 62 in FORM GST ASMT-13 using available data sources and upload the summary in FORM GST DRC-07; if a valid return is filed within the statutory period after assessment the order is deemed withdrawn, otherwise initiate recovery and possible cancellation of registration, with provisional attachment available in deserving cases.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.
Notice to return defaulters triggers best judgement assessment and recovery measures if the return remains unfurnished.
A prescribed sequence addresses non-filing of returns: send pre-due reminders and immediate post-due notifications; issue FORM GSTR-3A requiring return within fifteen days; if not complied with, make a Best Judgment Assessment under section 62 in FORM GST ASMT-13 using available data sources and upload the summary in FORM GST DRC-07; if a valid return is filed within the statutory period after assessment the order is deemed withdrawn, otherwise initiate recovery and possible cancellation of registration, with provisional attachment available in deserving cases.
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