https://www.taxtmi.com/circulars?id=71464 Goa GST return non-filer procedure requires a notice in FORM GSTR-3A, allowing fifteen days to furnish the return. Continued non-filing of returns under sections 39 or 45 permits best judgment assessment under section 62 without a separate assessment notice. The proper officer may use return data, auto-populated supply details, e-way bill information, inspection material, and other available information to issue FORM GST ASMT-13. A valid return filed within thirty days of service of the assessment order results in deemed withdrawal; continued default may trigger recovery and registration cancellation. en-us Mon, 13 Jan 2020 00:00:00 +0530 Sat, 26 Sep 2026 13:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71464 Goa GST return non-filer procedure requires a notice in FORM GSTR-3A, allowing fifteen days to furnish the return. Continued non-filing of returns under sections 39 or 45 permits best judgment assessment under section 62 without a separate assessment notice. The proper officer may use return data, auto-populated supply details, e-way bill information, inspection material, and other available information to issue FORM GST ASMT-13. A valid return filed within thirty days of service of the assessment order results in deemed withdrawal; continued default may trigger recovery and registration cancellation. Circulars GST - States Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71464