Non-filer return notices: notice and best-judgement assessment follow-up where registered taxpayers fail to file GST returns.

A staged procedure applies to registered non-filers: system reminders, post-due-date electronic notices to responsible persons, and electronic issuance of FORM GSTR-3A requiring return filing within fifteen days; failure permits the proper officer to undertake best judgment assessment using GSTR-1, auto-populated inward supply data, e-way bills, inspection results and other available material, and to issue assessment in FORM GST ASMT-13 with summary uploaded in FORM GST DRC-07.

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