CBIC has recently released a circular regarding Standard Operating Procedure to be followed by Tax Authorities in case of non-filing of GST Returns.
The following are the steps to be followed by the Tax Authorities as a part of Standard Operating Procedure
3 days before Due Date
A System generated message will be sent to all the registered persons 3 days before the due date to remind them about filing of return for the tax period by due date
After Due date
Once the due date is over, a system generated message will be sent to all the defaulters immediately after the due date to the effect that the registered person has not filed the GST Returns for the tax period. The message or email will be sent to authorized signatory as well as the proprietor / partner / director / karta etc
5 days after due date
5 days after the due date of return, a Notice in GSTR 3A shall be issued electronically to such defaulted registered person, requiring him to furnish return within 15 days
15 days after the Notice
If the return is not filed within 15 days of such notice, the proper officer may proceed to assess the tax liability of said person by taking all the relevant material into account and issue order in form GST ASMT- 13. The proper officer would then be required to upload the summary on Form GST DRC 07
Assessment of Tax Liability
For the purpose of assessment of tax liability, the proper officer may take into account the details of outward supplies in GSTR 1, details of supplies auto populated in GSTR 2A, information available in e-way bills or any other information available from any other source including from inspection
30th Day after Due date
If the defaulter furnishes the return within 30 days of service of assessment order (Notice), the said assessment order shall be deemed to have been withdrawn
30 Days after Notice
If the defaulter does not file the returns within 30 days from issuance of order, the proper office may initiate proceedings u/s 78 and recovery u/s 79
Bank Account Attachment & Freezing such
Based on the facts of case and in deserving cases, the commissioner may resort to provisional attachment of bank account and cancel the GST in case of defaulters.
EZTax.in Recommendations
Per EZTax.in team, it is recommended to all the persons registered under GST to file GST returns within due date. EZTax.in will help you in making your GST Compliance easier and smoother.
Our existing clients know our commitment for the SME Businesses Success in reminding in multiple channels to make your filing done on-time, every time.
If you need any help in GST compliance, please feel free to contact us @ 7288 900 900 or visit us @ EZTax.in Portal
