Notice to return defaulter: failure to file permits best judgment assessment and ensuing recovery and enforcement measures. A uniform SOP requires electronic reminders and issuance of FORM GSTR-3A to return defaulters, warning that failure to file will permit best judgement assessment with interest and penalty. If returns remain unfurnished after the notice period, the proper officer may issue FORM GST ASMT-13 based on available records, upload a summary in FORM GST DRC-07, and rely on outward-supply statements and other information; filing a valid return within the statutory window withdraws the assessment, whereas continued default enables recovery proceedings and potential provisional attachment and registration cancellation.
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: failure to file permits best judgment assessment and ensuing recovery and enforcement measures.
A uniform SOP requires electronic reminders and issuance of FORM GSTR-3A to return defaulters, warning that failure to file will permit best judgement assessment with interest and penalty. If returns remain unfurnished after the notice period, the proper officer may issue FORM GST ASMT-13 based on available records, upload a summary in FORM GST DRC-07, and rely on outward-supply statements and other information; filing a valid return within the statutory window withdraws the assessment, whereas continued default enables recovery proceedings and potential provisional attachment and registration cancellation.
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