TMI BlogStandard Operating Procedure to be followed in case of non-filers of returnsX X X X Extracts X X X X X X X X Extracts X X X X ..... owed in case of non-filers of returns reg. Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in case of non-furnishing of return under section 39 or section 44 or section 45 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST 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 (1) of the CGST Act , hereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty as per provisions 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 The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order.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 format ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) For the purpose of assessment of tax liability under section 62 of the CGST Act , the proper officer may take into 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days of the service of assessment order in FORM GST ASMT-13 , the said assessment order shall be deemed to have been withdrawn in terms of provision of sub-section (2) of section 62 of the CGST Act . However, if the said retur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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