GST - Standard Operating Procedure (SOP) to be adopted in case of non-filling of GST Returns

Circular No. ES/207/2019-20                                             30th December, 2019

To: Members of the Council

Sub:  GST - Standard Operating Procedure (SOP) to be adopted in case of non-filling of GST Returns

Dear Member,

As you may be aware, GST law is a compliance based enactment and the Government has been prescribing procedures to motivate / encourage the assessees to follow the same. Accordingly, CBIC has now issued Standard operating procedure (SoP) to be followed in case of non-furnishing of GST Return vide Circular No. 129/48/2019- GST dated 24th December, 2019.

The general guidelines prescribed vide the said Circular are as follows:

  • A System generated message would be sent to the defaulting assessee before 3 days of due date of filing the Return as a reminder to file the Return.

  • Once the due date for furnishing the return under section 39 (regular return) 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/partner/director/karta, etc.

  • Five days after the due date of furnishing the Return, notice in FORM GSTR-3A (under section 46 of the CGST Act read with rule 68 of the CGST Rules) shall be issued electronically to such registered person who fails to furnish return under section 39, requiring him to furnish such return within 15days from the date of issue of notice in form GSTR-3A.

  • In case the said Return is not filed by the defaulter within 15 days of the said notice (i.e FORM GSTR-3A) the proper officer may proceed to assess the tax liability of the said person under Section 62 (i.e. Best Judgment Assessment) on the basis of information available from all sources.

  • The Best Judgment Assessment Order shall be withdrawn, if the defaulter files a valid Return within 30 days of service of the Order.

  • The officers have also been authorized to resort to provisional attachment and initiate steps to cancel registration to protect the revenue.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,