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 ..... er 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 referred to as the defaulter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued 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 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 tax period; the said mail/ message is to be sent to the authorized signatory as well as the proprietor/ par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (2) of section 62 of the RGST 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 proceeding under section 78 and recovery under section 79 of the RGST Act; 5. Above general guidelines may be followed by the proper officer in case of non-furnishing of return. In deserving cases, based on the facts of the case, the Commissioner may resort to provisional attachment to protect revenue under section 83 of the RGST Act before of FORM GST ASMT-13. 6. Further, the proper officer would initiate action under sub-section (2) of section 29 of the RGST Act for cancellation of registration in cases where the return has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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