Standard Operating Procedure to be followed in case of non-filers of returns

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..... r referred to as the Assam GST Act ). It has further been brought to the notice that divergent practices are being followed in case of non-furnishing of the said returns. 2. The matter has been examined. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Commissioner of State Tax, Assam in exercise of its powers conferred by section 168 of the Assam GST Act, hereby issues the following clarifications and guidelines. 3. Section 46 of the Assam GST Act read with rule 68 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as the Assam GST Rules ) requires issuance of a notice in FORM GSTR-3A to a registered person .....

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..... se of failure to file return within 15 days of issuance of FORM GSTR-3A, the best judgment assessment in FORM ASMT-13 can be issued without any further communication. 4. Following guidelines are hereby prescribed to ensure uniformity in the implementation of the provisions of law across the field formations: (i) Preferably, a system generated message would be sent to all the registered persons 3 days before the due date to nudge them about filing of the return for the tax period by the due date. (ii) Once the due date for furnishing the return under section 39 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 p .....

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..... e defaulter furnishes a valid return within thirty days of the service of assessment order in FORM GST ASMT-13, the said assessment order shall be deemed to have been withdrawn in terms of provision of sub-section (2) of section 62 of the Assam GST Act. However, if the said return remains unfurnished within the statutory period of 30 days from issuance of order in FORM ASMT-13, then proper officer may initiate proceedings under section 78 and recovery under section 79 of the Assam GST Act; 5. Above general guidelines may be followed by the proper officer in case of non-furnishing of return. In deserving cases, based on the facts of the case, the Commissioner may resort to provisional attachment to protect revenue under section 83 .....

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