https://www.taxtmi.com/circulars?id=71008 Failure to furnish GST returns requires issuance of FORM GSTR-3A, allowing fifteen days for filing. If a return remains unfurnished after this period, the proper officer may make a best judgment assessment in FORM GST ASMT-13 using available return, e-way bill, inspection, and other information, and upload the assessment summary in FORM GST DRC-07. A valid return filed within thirty days of service of the assessment order causes it to be deemed withdrawn; continued default may result in recovery proceedings and cancellation of registration. en-us Fri, 15 May 2020 00:00:00 +0530 Thu, 27 Aug 2026 15:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71008 Failure to furnish GST returns requires issuance of FORM GSTR-3A, allowing fifteen days for filing. If a return remains unfurnished after this period, the proper officer may make a best judgment assessment in FORM GST ASMT-13 using available return, e-way bill, inspection, and other information, and upload the assessment summary in FORM GST DRC-07. A valid return filed within thirty days of service of the assessment order causes it to be deemed withdrawn; continued default may result in recovery proceedings and cancellation of registration. Circulars GST - States Fri, 15 May 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71008