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of <h1>Delhi GST Act: Procedure for Non-Filers Includes Notices, Assessments, and Potential Registration Cancellation.</h1> The circular outlines the standard operating procedure for handling non-filers of returns under the Delhi Goods and Services Tax Act, 2017. It mandates issuing a notice in FORM GSTR-3A to registered persons who fail to file returns, requiring them to comply within 15 days. If non-compliance persists, a best judgment assessment in FORM ASMT-13 is issued without further notice. Guidelines include sending reminders before and after the due date, and assessing tax liability using available data if necessary. If returns are filed within 30 days of the assessment order, it is withdrawn. Otherwise, recovery proceedings may commence, and registration cancellation may be considered.
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