https://www.taxtmi.com/circulars?id=63409 A system-generated reminder precedes the return due date; after the due date an immediate message is sent and, if return remains unfurnished, FORM GSTR-3A is issued five days later requiring return within fifteen days. If the taxpayer still fails to file, the proper officer may make a best judgment assessment under section 62, record it in FORM GST ASMT-13, upload the summary in FORM GST DRC-07, and use available data (GSTR-1, GSTR-2A, e-way bills, inspections). A valid return within thirty days of ASMT-13 service causes the assessment to be deemed withdrawn; otherwise recovery and further penal steps may follow. en-us Mon, 13 Jan 2020 00:00:00 +0530 Sat, 18 Jan 2020 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63409 A system-generated reminder precedes the return due date; after the due date an immediate message is sent and, if return remains unfurnished, FORM GSTR-3A is issued five days later requiring return within fifteen days. If the taxpayer still fails to file, the proper officer may make a best judgment assessment under section 62, record it in FORM GST ASMT-13, upload the summary in FORM GST DRC-07, and use available data (GSTR-1, GSTR-2A, e-way bills, inspections). A valid return within thirty days of ASMT-13 service causes the assessment to be deemed withdrawn; otherwise recovery and further penal steps may follow. Circulars GST - States Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63409