Notice for non-filing of GST returns requires filing within fifteen days, else best judgment assessment follows. Non-filing of GST returns initiates a set procedure: issue an electronic notice in FORM GSTR-3A requiring return within fifteen days; if still not filed, the proper officer may make a best judgment assessment using available material and issue FORM GST ASMT-13, then upload the summary in FORM GST DRC-07. A valid return filed within thirty days of the assessment order causes the assessment to be deemed withdrawn; failure to file within that statutory period permits recovery proceedings, possible provisional attachment to protect revenue, and initiation of registration cancellation where applicable.
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 for non-filing of GST returns requires filing within fifteen days, else best judgment assessment follows.
Non-filing of GST returns initiates a set procedure: issue an electronic notice in FORM GSTR-3A requiring return within fifteen days; if still not filed, the proper officer may make a best judgment assessment using available material and issue FORM GST ASMT-13, then upload the summary in FORM GST DRC-07. A valid return filed within thirty days of the assessment order causes the assessment to be deemed withdrawn; failure to file within that statutory period permits recovery proceedings, possible provisional attachment to protect revenue, and initiation of registration cancellation where applicable.
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