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of <h1>Punjab GST Act: SOP for Non-Filers Includes FORM GSTR-3A Notice, Best Judgment Assessment, Possible Registration Cancellation.</h1> The circular from the Punjab Department of Excise and Taxation outlines the Standard Operating Procedure for handling non-filers of returns under the Punjab Goods and Services Tax Act, 2017. It mandates the issuance of a notice in FORM GSTR-3A to defaulters, requiring them to file returns within 15 days. Failure to comply allows for a best judgment assessment in FORM ASMT-13 without further notice. The guidelines include sending system-generated reminders, assessing tax liability based on available data, and possible cancellation of registration for continued non-compliance. Provisional attachment may be used to protect revenue, and difficulties in implementation should be reported to the headquarters.
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