Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No.129/48/2019 dated 24th December, 2019 to prescribe the standard operating procedure to be followed in case of non-filers of returns.
Prescribed Guidelines as per the Circular are:
- A system generated message would be sent to all the registered persons three days before the due date to remind them about filing of the return for the tax period by the due date.
- Once the due date for furnishing GSTR-3B return is over, a system generated mail / message would be sent to all the defaulters (authorized signatory as well as the director in case of company) immediately after the due date to the effect that the said registered person has not furnished his return for the said tax period.
- Five days after the due date of furnishing the return, a notice in FORM GSTR-3A shall be issued electronically to such registered person who fails to furnish return, requiring him to furnish such return within fifteen days.
- In case, the said return is still not filed by the defaulter within 15 days of the said notice, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant material which is available or which he has gathered and would issue order in FORM GST ASMT-13.The proper officer may take into account the details of outward supplies available in the statement furnished in GSTR-1, details of supplies auto populated in Form GSTR-2A, information available through e-way bills, or any other information available from any other source, including from inspection. The proper officer would then be required to upload the summary thereof in FORM GST DRC-07.
- 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days of the service of assessment order in FORM GST ASMT-13, the said assessment order shall be deemed to have been withdrawn. 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 and recovery.
- The proper officer would initiate action for cancellation of registration in cases where the return has not been furnished for the period.
For further details, please refer the attached document.
Source: Central Board of Indirect Taxes & Customs
