https://www.taxtmi.com/circulars?id=63359 Procedure requires system reminders pre- and post-due date; issue FORM GSTR-3A five days after due date requiring return within fifteen days; if still unfurnished, make best judgment assessment under section 62 and issue FORM GST ASMT-13 and upload FORM GST DRC-07. Officer may use GSTR-1, GSTR-2A, e way bills, inspection or other information for assessment. A valid return within thirty days of ASMT-13 service deems the assessment withdrawn; otherwise recovery and further proceedings may follow. Provisional attachment and cancellation of registration may be used in appropriate cases. en-us Thu, 26 Dec 2019 00:00:00 +0530 Mon, 30 Dec 2019 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63359 Procedure requires system reminders pre- and post-due date; issue FORM GSTR-3A five days after due date requiring return within fifteen days; if still unfurnished, make best judgment assessment under section 62 and issue FORM GST ASMT-13 and upload FORM GST DRC-07. Officer may use GSTR-1, GSTR-2A, e way bills, inspection or other information for assessment. A valid return within thirty days of ASMT-13 service deems the assessment withdrawn; otherwise recovery and further proceedings may follow. Provisional attachment and cancellation of registration may be used in appropriate cases. Circulars GST - States Thu, 26 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63359