https://www.taxtmi.com/article/detailed?id=8980 Where returns under Section 39, Section 44 or Section 45 are not filed, system reminders are sent and, five days after the due date, a GSTR-3A notice requires filing within fifteen days; if unanswered, the proper officer may make a best-judgment assessment under Section 62, issue Form GST ASMT-13 and upload a summary in Form GST DRC-07. en-us Sat, 29 Feb 2020 10:06:35 +0530 Sat, 29 Feb 2020 10:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8980 Where returns under Section 39, Section 44 or Section 45 are not filed, system reminders are sent and, five days after the due date, a GSTR-3A notice requires filing within fifteen days; if unanswered, the proper officer may make a best-judgment assessment under Section 62, issue Form GST ASMT-13 and upload a summary in Form GST DRC-07. Articles Goods and Services Tax - GST Sat, 29 Feb 2020 10:06:35 +0530 https://www.taxtmi.com/article/detailed?id=8980