Visit to the business premises of the registered persons who are not filing Monthly returns in FORM GSTR-3B and not paying the collected taxes

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..../CR-83/2017-18 Dated 15.12.2017 1. Perusal of the MIS reports with regard filing of returns shows that number of non-filers of GSTR 3B is increasing every month. Inspection of the business premises of these registered persons by the enforcement wings has revealed non-compliance on the part of the taxable persons by not paying taxes legally due to the Government without filing the returns. 2. For effective tackling of the situation with regard to persistent non-filers, more cases are required to be visited to ensure timely payment of tax and filing of returns. 3. In this regard Assistant Commissioner of Commercial Taxes and the Commercial Tax Officers of LGSTOs and the Commercial Tax Officers heading GSTSOs have already been assigne....

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....AT-1 enclosed to this circular. c) Concerned DGSTOs shall approve such request for assignments manually in the prescribed FORMAT-2 enclosed to this circular. d) Result of such visits shall be reported by the Assistant Commissioner of Commercial Taxes and the Commercial Tax Officers of LGSTOs [LGSTO should consolidate and send] and the Commercial Tax Officers heading GSTSOs to their DGSTOs in the FORMAT-3 enclosed to this circular every fortnight manually. A record of such reports shall be maintained in a visit register by the concerned officer in the format-5 enclosed to this circular. e) DGSTOs shall consolidate the information and send the same to the Additional CCT (Audit), CCT's office FORMAT -4 manually b....

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....O ................... FORMAT-2 GOVERNMENT OF KARNATAKA [Commercial Taxes Department] Office of the JCCT (Admn), DGSTO-... ASSIGNMENT NOTE AS PER CCT's CIRCULAR NO.XXX/2018-19: 06.12.2018. 1 Assignment Number   2 Assignment Date   3 Tax Period/Tax periods   4 Name and Designation of the Officer requesting assignment   5 Assignment Request date   6 GSTIN   7 Legal Name of the Registered Person   8 Reasons for request NON-FILER FOR THE MONTH OF .................       (.........................) Joint Commissioner of Commercial Taxes, [Admn]. D.G.S.T.O-... FORMAT -3 MIS FOR VISITS ....

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.... to the end of the Month (Rs. In Lakhs) During the Month Up to the end of the Month 1 2 3 4 5 6 7 8 9 10 1 ACCT- (LGSTO-)                 2 CTO - (LGSTO-)                 3 GSTSO                 4 ACCT- (LGSTO-)                 5 CTO - (LGSTO-)                 6 GSTSO                  ....