SOP FOR NON FILERS OF GST RETURNS
The following SOP for Non filers of GST Returns would be followed by the tax officials :
Firstly , the the GST Portal will sent a sms to the registered taxpayers 3 days before the due date of filing GSTR3B to remind the taxpayers for filing of returns under GST.
After the due date is over for filing of gst returns , the automated message will be sent to the owner of the business including each partner , director , karta etc to inform of non filing of gst returns.
Five days after the passing of due date , if it is found that GST return has not been filed , then Notice U/s 46 in Form GSTR3A will be issued . Gst return must be filed within 15 days of issuance date of GSTR3A.
If the defaulted return is not filed even after 15 days of notice in form GSTR3A , the officer may proceed to assess the tax liability of the said person U/s 62 as Non filers Assessment . Assessment order in GST ASMT 13 shall be issued and summary of demand to be uploaded in GST Portal in form DRC 07.
No notice will be issued separately for imitating the proceedings Us/62 for non filers assessment after GSTR3A has been issued and 15 days has already passed.
For the purpose of assessment U/s 62 data in GSTR1 , Auto Populated data in GSTR2A , or data of waybill can be used or any other information which is gathered by the officer can also be used.
After issuance of order U/s GST ASMT 13 , if the valid return is filed within 30 days of such order , the proceedings shall be deemed to be withdrawn.
If the said return is not filed after 30 days of serving order , then recovery proceedings may be initiated against the defaulted person U/s 79.
The cancellation of gst number may also be done if the returns has not been filed consecutively for six months.
THE sop for non filers of GST returns will be followed by all the officers nationally and the same should not be divergent with others