https://www.taxtmi.com/circulars?id=64200 Non-filing of GST returns triggers issuance of FORM GSTR-3A requiring return filing within fifteen days; if not filed the proper officer may assess tax liability by best judgement under section 62 and issue FORM GST ASMT-13, relying on available data such as GSTR-1, GSTR-2A, e way bills and inspection information, with the assessment summary uploaded in FORM GST DRC-07; a valid return filed within thirty days of the assessment order leads to deemed withdrawal of the assessment, otherwise recovery and enforcement measures may follow. en-us Mon, 27 Jul 2020 00:00:00 +0530 Mon, 27 Jul 2020 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64200 Non-filing of GST returns triggers issuance of FORM GSTR-3A requiring return filing within fifteen days; if not filed the proper officer may assess tax liability by best judgement under section 62 and issue FORM GST ASMT-13, relying on available data such as GSTR-1, GSTR-2A, e way bills and inspection information, with the assessment summary uploaded in FORM GST DRC-07; a valid return filed within thirty days of the assessment order leads to deemed withdrawal of the assessment, otherwise recovery and enforcement measures may follow. Circulars GST - States Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64200