https://www.taxtmi.com/circulars?id=63813 Non-filing of GST returns initiates a set procedure: issue an electronic notice in FORM GSTR-3A requiring return within fifteen days; if still not filed, the proper officer may make a best judgment assessment using available material and issue FORM GST ASMT-13, then upload the summary in FORM GST DRC-07. A valid return filed within thirty days of the assessment order causes the assessment to be deemed withdrawn; failure to file within that statutory period permits recovery proceedings, possible provisional attachment to protect revenue, and initiation of registration cancellation where applicable. en-us Fri, 27 Dec 2019 00:00:00 +0530 Wed, 29 Apr 2020 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63813 Non-filing of GST returns initiates a set procedure: issue an electronic notice in FORM GSTR-3A requiring return within fifteen days; if still not filed, the proper officer may make a best judgment assessment using available material and issue FORM GST ASMT-13, then upload the summary in FORM GST DRC-07. A valid return filed within thirty days of the assessment order causes the assessment to be deemed withdrawn; failure to file within that statutory period permits recovery proceedings, possible provisional attachment to protect revenue, and initiation of registration cancellation where applicable. Circulars GST - States Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63813