TaxTMI 
TaxTMI 
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?
Provisional attachment of property
08 Nov 2019 
2 Replies 
1371 Views Asked by
Provisional attachment of property may be ordered to protect revenue when returns remain unfurnished, with limited withdrawal on later filing.
Where a registered person fails to furnish returns, the proper officer may assess tax to the best of his judgment; if a valid return is furnished within the short statutory period the assessment is deemed withdrawn though interest and late fee liabilities remain. If non compliance with return filing and payment persists after notice, the Commissioner may order provisional attachment of the taxable person's property as a revenue protection measure, subject to time limits and procedural requirements. (AI Summary)
Where a registered person fails to furnish returns, the proper officer may assess tax to the best of his judgment; if a valid return is furnished within the short statutory period the assessment is deemed withdrawn though interest and late fee liabilities remain. If non compliance with return filing and payment persists after notice, the Commissioner may order provisional attachment of the taxable person's property as a revenue protection measure, subject to time limits and procedural requirements. (AI Summary)