Non-filing of GST returns: notice followed by best-judgement assessment and potential recovery if returns remain unfiled. Non-filing of GST returns triggers issuance of FORM GSTR-3A requiring return filing within fifteen days; if not filed the proper officer may assess tax liability by best judgement under section 62 and issue FORM GST ASMT-13, relying on available data such as GSTR-1, GSTR-2A, e way bills and inspection information, with the assessment summary uploaded in FORM GST DRC-07; a valid return filed within thirty days of the assessment order leads to deemed withdrawal of the assessment, otherwise recovery and enforcement measures 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.
Non-filing of GST returns: notice followed by best-judgement assessment and potential recovery if returns remain unfiled.
Non-filing of GST returns triggers issuance of FORM GSTR-3A requiring return filing within fifteen days; if not filed the proper officer may assess tax liability by best judgement under section 62 and issue FORM GST ASMT-13, relying on available data such as GSTR-1, GSTR-2A, e way bills and inspection information, with the assessment summary uploaded in FORM GST DRC-07; a valid return filed within thirty days of the assessment order leads to deemed withdrawal of the assessment, otherwise recovery and enforcement measures may follow.
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