Provisional attachment of property

[Kaustubh Karandikar]

XYZ had not filed till date the GSTR - 3B Return for September'19 but had filed GSTR - 1. Can GST authorities issue a notice for provisional attachment of property under this situation?

AI Summary

GST Authorities May Provisionally Attach Property for Non-Compliance with GSTR-3B Filing Under Sections 62 and 83 of CGST Act. An individual inquired whether GST authorities can issue a notice for provisional attachment of property if a registered person files GSTR-1 but not GSTR-3B for September 2019. A respondent clarified that under Section 62 of the CGST Act, 2017, if a registered person fails to furnish the required returns even after a notice, the authorities may assess tax liability and issue an assessment order. If the person still fails to comply, under Section 83, the Commissioner may provisionally attach the person's property to protect government revenue. This attachment lasts up to one year.