Timely filing of returns and payment of tax by large taxpayers are to be strictly monitored and enforced. Timely filing of returns and payment of due tax by large taxpayers are to be monitored and enforced through regular administrative review. The circular records that 830 taxpayers with turnover above Rs. 5 crore had not filed GSTR-3B for December 2018 by the specified date, and directs that details of non-filers be shared with assessing authorities so that large taxpayers in each zone and division file returns and pay due tax on priority. It also requires maintenance of lists of top large taxpayers and regular monitoring of GSTR-3B compliance.