Standard Operating Procedure to be followed by tax officials in case of non-filers of returns | GST Circular No 129/2019

GST Circular No 129/2019

As per SOP, a tax official needs to issue a notice to a registered individual who fails to file the return u/s 39 or u/s 44 or u/s 45. This notice is to be issued u/s 46 of the CGST Act with rule 68 of the Central Goods and Services Tax Rules, 2017 and in form GSTR-3A to intimate the non-filers to file the return within fifteen days of notice. Besides, section 62 demands the assessment of non-filers of return of registered individual who fails to file return u/s 39 or u/s 45 even when the notice is issued u/s 46. A format of FORM GSTR-3A has also been released by CBIC.

The CBIC has also notified that there is no need to issue a separate notice for the best judgement assessment u/s 62 and the same can be issued in form ASMT-13, when the non-filer again fails to file the return within 15 days of issuance of notice in form GSTR 3A, without any additional communication.

Meghana Pawar

Meghana Pawar is a published author, an experienced content writer, and a certified yoga teacher. Skilled in Copywriting, SEO, and Social Media Marketing, she works as a Finance Writer for IRIS GST. Meghana likes to spend her leisure time reading, blogging, and conducting yoga sessions.

There are 2 comments on this post
  1. Velmurugan Rengasamy
    May 19, 2020, 8:43 am

    I am registered tax payer and paid the tax in due dates. But due to some technical issues relating to snag in portal and DSC issues, I didn’t file 3B in time. Presently everything is done perfectly. During the delay, I filed 3B with late fee. Now I want to clarify whether I need to pay interest.

  2. May 22, 2020, 7:16 pm

    If liability is paid late interest will be applicable

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