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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
