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of <h1>Notice Issued for Non-Submission of GST Returns; File Electronically in FORM GSTR-3A or Face Best Judgment Assessment.</h1> A notice is issued to registered individuals who fail to submit returns under sections 39, 44, or 45 of the GST Act, requiring them to file the return electronically in FORM GSTR-3A within fifteen days. If the return is not submitted even after the notice, the proper officer may conduct a best judgment assessment based on available or gathered information. This assessment can be made anytime within five years from the due date of the annual return under section 44 of the CGST Act, 2017, and an assessment order can be issued accordingly, as per Rule 100(1) of the CGST Rules, 2017.
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