Notice to return defaulter triggers best-judgment assessment if return not filed within specified period, and recovery may follow. Issuance of a notice in FORM GSTR-3A is required for return non-filing, giving the registered person 15 days to furnish the return; failure to do so permits the proper officer to make a best judgment assessment under section 62 and issue FORM GST ASMT-13, uploading the summary in FORM GST DRC-07. The officer may rely on GSTR-1, GSTR-2A, e way bills, inspections and other available material for assessment. A valid return furnished within thirty days of the assessment order leads to withdrawal of the assessment; otherwise recovery and further proceedings 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.
Notice to return defaulter triggers best-judgment assessment if return not filed within specified period, and recovery may follow.
Issuance of a notice in FORM GSTR-3A is required for return non-filing, giving the registered person 15 days to furnish the return; failure to do so permits the proper officer to make a best judgment assessment under section 62 and issue FORM GST ASMT-13, uploading the summary in FORM GST DRC-07. The officer may rely on GSTR-1, GSTR-2A, e way bills, inspections and other available material for assessment. A valid return furnished within thirty days of the assessment order leads to withdrawal of the assessment; otherwise recovery and further proceedings may follow.
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