NON FILING OF GST RETURNS
CBIC in a recent circular has laid down the special procedure to be followed against the non filers of GST returns.This also includes Recovery in GST if GSTR3B has not bee filed by you as per the provisions of the CGST Act.
To improve the compliance and increase revenue collection , dealers will be compelled to file Gstr3b by following the procedure.
If your return in Form Gstr3B is not filed even after the issue of order in GST ASMT 13 , recovery proceedings against you will be initiated.
Standard Operating Procedure detailed the steps to be taken for filing of GSTR3B.
RECOVERY IN GST
As per the provisions of Gst Act , recovery proceeding will be initiated u/s 78 of CGST Act.
If amount mentioned in order passed under this act is not paid within 3 months section 78 will be levied.
To protect the revenue recovery can be done in the following ways as per section 79.
Amount payable to you by officer can be deducted for the recovery.
Recovery can be made by selling your goods which are under control of officer.
If you have receivables , recovery can be made by that person from your dues for the defaulted amount.
Recovery can also be made through selling pf movable or immovable property of such person who has defaulted.
Recovery through collector of the address of the residence or business place of defaulted can also be made. For this certificate will be issued by the officer to the concerned collector of the area.
Magisterial recovery can also be initiated against the person who is in default.
PROVISIONAL ATTACHMENT OF PROPERTY
Section 83 says that in order to protect the interest of revenue if it is necessary to do so, your assets of business, bank accounts may be attached in pursuance of writing order.
Any such attachment of any property or assets shall cease after the expiry of one year from date of attachment.