Standard Operating Procedure to be followed in case of non-filers of returns

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.... 2017 (hereinafter referred to as the "KGST Act"). It has further been brought to the notice that divergent practices are being followed in case of non-furnishing of the said returns. 2. The matter has been examined. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, in exercise of powers conferred by section 168 (1) of the KGST Act, the following clarifications and guidelines are hereby issued. 3. Section 46 of the KGST Act read with rule 68 of the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the "KGST Rules") requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return under....

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....t in FORM ASMT-13 can be issued without any further communication. 4. Following guidelines are hereby prescribed to ensure uniformity in the implementation of the provisions of law across the field formations: (i) Preferably, a system generated message would be sent to all the registered persons 3 days before the due date to nudge them about filing of the return for the tax period by the due date. (ii) Once the due date for furnishing the return under section 39 is over, a system generated mail / message would be sent to all the defaulters immediately after the due date to the effect that the said registered person has not furnished his return for the said tax period; the said mail/message is to be sent to the authorized signatory as w....