https://www.taxtmi.com/circulars?id=63393 Non-filing of GST returns requires system reminders and issuance of an electronic notice in FORM GSTR-3A five days after the due date, calling for return filing within fifteen days. If the return is not filed, the proper officer may make a best judgment assessment and issue FORM GST ASMT-13, relying on GSTR-1, GSTR-2A, e-way bills, inspection findings and other material; a valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn. en-us Fri, 10 Jan 2020 00:00:00 +0530 Wed, 15 Jan 2020 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63393 Non-filing of GST returns requires system reminders and issuance of an electronic notice in FORM GSTR-3A five days after the due date, calling for return filing within fifteen days. If the return is not filed, the proper officer may make a best judgment assessment and issue FORM GST ASMT-13, relying on GSTR-1, GSTR-2A, e-way bills, inspection findings and other material; a valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn. Circulars GST - States Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63393