Non-filing procedure: notice requiring return within fifteen days, then best judgment GST assessment and recovery follow-up. Five days after the due date the proper officer shall electronically issue Form GSTR-3A under section 46 requiring the return within fifteen days; if the return is not filed the officer may assess tax by best judgment under section 62 and issue Form GST ASMT-13, uploading the summary in Form GST DRC-07. The officer may use GSTR-1, GSTR-2A, e way bills, inspection findings or other material for assessment. A valid return filed within thirty days of ASMT-13 leads to withdrawal of the assessment; otherwise recovery and further proceedings may be initiated and provisional attachment or registration cancellation considered where appropriate.
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 procedure: notice requiring return within fifteen days, then best judgment GST assessment and recovery follow-up.
Five days after the due date the proper officer shall electronically issue Form GSTR-3A under section 46 requiring the return within fifteen days; if the return is not filed the officer may assess tax by best judgment under section 62 and issue Form GST ASMT-13, uploading the summary in Form GST DRC-07. The officer may use GSTR-1, GSTR-2A, e way bills, inspection findings or other material for assessment. A valid return filed within thirty days of ASMT-13 leads to withdrawal of the assessment; otherwise recovery and further proceedings may be initiated and provisional attachment or registration cancellation considered where appropriate.
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