https://www.taxtmi.com/circulars?id=65793 A uniform SOP requires electronic reminders and issuance of FORM GSTR-3A to return defaulters, warning that failure to file will permit best judgement assessment with interest and penalty. If returns remain unfurnished after the notice period, the proper officer may issue FORM GST ASMT-13 based on available records, upload a summary in FORM GST DRC-07, and rely on outward-supply statements and other information; filing a valid return within the statutory window withdraws the assessment, whereas continued default enables recovery proceedings and potential provisional attachment and registration cancellation. en-us Mon, 21 Mar 2022 00:00:00 +0530 Tue, 09 Aug 2022 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65793 A uniform SOP requires electronic reminders and issuance of FORM GSTR-3A to return defaulters, warning that failure to file will permit best judgement assessment with interest and penalty. If returns remain unfurnished after the notice period, the proper officer may issue FORM GST ASMT-13 based on available records, upload a summary in FORM GST DRC-07, and rely on outward-supply statements and other information; filing a valid return within the statutory window withdraws the assessment, whereas continued default enables recovery proceedings and potential provisional attachment and registration cancellation. Circulars GST - States Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65793