Learn Standard Operating Procedure of GST Returns Non- Filing

CBIC has issued a Standard Operating Procedure (SOP) to be followed by tax authorities if the returns are not filed in time. Standard Operating Procedure is a set of operational instructions that the governing authority issues in order to make it clear to the operating officers the set of rules that need to be complied with and taken care of with due diligence.

Circular No 129/48/2019 – GST Dated 24th December 2019 states that the CBIC should issue notices in case of non-filing of return.

Guidelines to be Followed in Case of Non-filing of GST Return.

• A system generated mail to be issued to the registered person 3 days before the due date to intimate them about the GST due date.
  
• After the due date, a system-generated mail/ message needs to be issued to the defaulters as well as to the authorized signatories/ Sole Proprietors/directors, etc.
  
• After five days after the due date, the notice is issued electronically required to furnish the details in the GSTR 3A, requiring to furnish the details within 15 days.
  
• After 15 days of the notices being issued, the proper officer may assess the tax liability of the defaulter to the best of his judgment taking into account the information furnished by the taxpayer. The official can issue an order in Form GST ASMT-13. The proper officer would then upload the summary in Form GST DRC 07.
  
• For assessing properly the tax liability, the officer must consider the outward supply available in the form of GSTR 1, details that are auto-populated in the Form GSTR 2A, e-way bills information, or any other information that is available from any other source including information availed from inspection.
  
• In case if the defaulter furnishes a valid return within thirty days of the service of ASMT13, the assessment order is deemed to be withdrawn.
  
• If the return remains unfurnished within the statutory period of 30 days, from for issuance of the assessment order, then proceedings can be initiated under section 78 and recovery can be made under section 79.