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

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.... under section 39 or section 44 or section 45 of the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to as the "PGST 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 Commissioner, in exercise of its powers conferred by section 168 (1) of the PGST Act, hereby issues the following clarifications and guidelines. 3. Section 46 of the PGST Act read with rule 68 of the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the "PGST Rules") requires issuance of ....

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....sh 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 specified 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 t....