https://www.taxtmi.com/circulars?id=67522 Five days after the due date the proper officer shall electronically issue Form GSTR-3A under section 46 requiring the return within fifteen days; if the return is not filed the officer may assess tax by best judgment under section 62 and issue Form GST ASMT-13, uploading the summary in Form GST DRC-07. The officer may use GSTR-1, GSTR-2A, e way bills, inspection findings or other material for assessment. A valid return filed within thirty days of ASMT-13 leads to withdrawal of the assessment; otherwise recovery and further proceedings may be initiated and provisional attachment or registration cancellation considered where appropriate. en-us Thu, 05 Mar 2020 00:00:00 +0530 Fri, 14 Jun 2024 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67522 Five days after the due date the proper officer shall electronically issue Form GSTR-3A under section 46 requiring the return within fifteen days; if the return is not filed the officer may assess tax by best judgment under section 62 and issue Form GST ASMT-13, uploading the summary in Form GST DRC-07. The officer may use GSTR-1, GSTR-2A, e way bills, inspection findings or other material for assessment. A valid return filed within thirty days of ASMT-13 leads to withdrawal of the assessment; otherwise recovery and further proceedings may be initiated and provisional attachment or registration cancellation considered where appropriate. Circulars GST - States Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67522