Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Rajasthan Tax Dept Issues Guidelines for Non-Filers: Notices, Assessments, and Asset Attachment Under GST Act 2017.</h1> The circular from the Rajasthan Commercial Taxes Department outlines the procedure for handling non-filers of returns under the Rajasthan Goods and Services Tax Act, 2017. It mandates issuing a notice in FORM GSTR-3A to defaulters, requiring return submission within 15 days. If unfiled, a best judgment assessment in FORM ASMT-13 is issued. Guidelines include sending system-generated reminders before and after due dates, issuing notices electronically, and assessing tax liability based on available data. If returns are filed within 30 days of the assessment order, the order is withdrawn; otherwise, further recovery actions are initiated. The Commissioner may provisionally attach assets to secure revenue.