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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RGST 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 filed formations, in exercise of its powers conferred by section  168 of the RGST Act, following clarifications and guidelines are hereby issued:- 3. Section 46 of the RGST Act read with rule 68 of the Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as the "RGST Rules") requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return order section 39 or section 44 or section 45 (hereinafter ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... referred above, is filed by you before issue of the assessment order." As such, no separate notice is required to be issued for best judgment assessment under section 62 and in case of failure to file return within 15 days of issuance of FORM GSTR-3A, the best judgment assessment 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 person 3 days before the due 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 se....