GST Return not filed – Get ready to receive recovery notice

GST Return not filed – Get ready to receive recovery notice

CBIC has come with circular No. 129/48/2019-GST Standard Operating Procedure to be followed in case of non-filers of returns.

Brief:

Section 46 of the CGST Act read with Rule 68 of the CGST Rules, 2017 requires issuance of a notice in FORM GSTR-3A to a registered person who fails to furnish return under section 39 or section 44 or section 45 (hereinafter referred to as the “defaulter”) requiring him to furnish such return within fifteen days. Further section 62 provides for assessment of non-filers of return of registered persons who fails to furnish return under section 39 or section 45 even after service of notice under section 46.

Section 46 of the CGST Act is given below:

Notice to return defaulters .

Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.

Section 62 of the CGST Act is given below:

Assessment of non-filers of returns

62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgment taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.

(2) Where the registered person furnishes a valid return within thirty days of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue. 

Rule 68 of CGST Rules is given below:

Notice to non-filers of GST returns

A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.

SOP

1. System generated reminder to be sent 3 days before the due date for filing the return

2. Auto generated mail to be sent after the due date to all the non-filers

3. Within 5 days, Notice to non-filers of GST returns i.e. GSTR 3A would be issued electronically to file returns within 15 days

4. After 15 days, best judgement assessment (in ASMT 13) is done with the available details.

5. Actual return filed within 30 days from the date of assessment in ASMT 13, would be deemed to be dropped.

6. Recovery proceedings would be initiated against non-filers in case GST Return not filed.

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Tags : GST, GST Return

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