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

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.... 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, the Board, in exercise of its powers conferred by section 168 (1) of the GGST Act, hereby issues the following clarifications and guidelines. 3. Section 46 of the GGST Act read with rule 68 of the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the "GGST Rules") requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return under section 39 or section 44 or section 45 (hereinafter referred to as the "defaulter") requiring him to furnish such return within fifteen days. Further ....

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....e 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 well as the proprietor/partner/director/karta, etc. (iii) Five days after the due date of furnishing the return, a notice in FORM GSTR-3A (under section 46 of th....