https://www.taxtmi.com/circulars?id=64092 Issuance of a notice in FORM GSTR-3A is required for return non-filing, giving the registered person 15 days to furnish the return; failure to do so permits the proper officer to make a best judgment assessment under section 62 and issue FORM GST ASMT-13, uploading the summary in FORM GST DRC-07. The officer may rely on GSTR-1, GSTR-2A, e way bills, inspections and other available material for assessment. A valid return furnished within thirty days of the assessment order leads to withdrawal of the assessment; otherwise recovery and further proceedings may follow. en-us Thu, 09 Jan 2020 00:00:00 +0530 Fri, 19 Jun 2020 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64092 Issuance of a notice in FORM GSTR-3A is required for return non-filing, giving the registered person 15 days to furnish the return; failure to do so permits the proper officer to make a best judgment assessment under section 62 and issue FORM GST ASMT-13, uploading the summary in FORM GST DRC-07. The officer may rely on GSTR-1, GSTR-2A, e way bills, inspections and other available material for assessment. A valid return furnished within thirty days of the assessment order leads to withdrawal of the assessment; otherwise recovery and further proceedings may follow. Circulars GST - States Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64092