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

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....d Services Tax Act, 2017 (hereinafter referred to as the "HGST 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, the Board, in exercise of its powers conferred by section 168 of the HGST Act, hereby issues the following clarifications and guidelines. 3. Section 46 of the HGST Act read with rule 68 of the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the "HGST Rules") requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish retur....

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....rovisions of the Act. 2. Please note that no further communication will be issued for assessing the liability. 3. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order."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 ....

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....account the details of outward supplies available in the statement furnished under section 37 (FORM GSTR-1), details of supplies auto-populated in FORM GSTR-2A, information available from e-way bills, or any other information available from any other source, including from inspection under section 71; (vi) In case the defaulter furnishes a valid return within thirty days of the service of assessment order in FORM GST ASMT-13, the said assessment order shall be deemed to have been withdrawn in terms of provision of sub-section (2) of section 62 of the HGST Act. However, if the said return remains unfurnished within the statutory period of 30 days from issuance of order in FORM ASMT-13, then proper officer may initiate proceedings un....