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of <h1>Non-filers of GST returns face best judgment assessment under Section 62, potential recovery, and registration cancellation.</h1> Non-filers of GST returns are registered individuals who fail to submit their returns by the due date. The CGST Act, 2017 mandates issuing a notice in FORM GSTR-3A to such defaulters, requiring them to file within 15 days. If they fail to comply, the tax liability is assessed on a best judgment basis under Section 62. Guidelines from CBIC outline reminders and notices to defaulters, and if returns remain unfiled, further actions include assessment orders, potential recovery proceedings, and possible cancellation of registration. Provisional attachment may be used to protect revenue, and summaries are uploaded in FORM GST DRC-07.
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