9911796707
TMI BlogNON-FILERS OF RETURNSX X X X Extracts X X X X X X X X Extracts X X X X ..... Electronic Cash Ledger, as the case may be. (II) A Non-filer is a person who is registered and is liable to file the GST return or statement periodically but has failed to do so within the due dates prescribed. There are chances that the non-filer has some liability of tax to pay, which he has not paid. (III) Section 46 of the CGST Act, 2017 read with Rule 68 of the CGST Rules, 2017 stipulates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to all the registered taxpayers 3 days before the due date to remind 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 the authorized signatory as well as the proprietor/partner/director/karta, etc. of all the defaulters immediately after the due dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST Rules, 2017 in FORM GST ASMT-13. (v) The proper officer has to upload the summary thereof in FORM GST DRC-07. (vi) For the purpose of assessment of tax liability, the proper officer may take into account the details of outward supplies available in the statement furnished under Section 37, i.e. FORM GSTR-1, details of supplies auto populated in FORM GSTR-2A, information available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2017 before issuance of FORM GST ASMT-13. (ix) Further, the proper officer would initiate action under Section 29(2) of the CGST Act, 2017 for cancellation of registration in cases where the return has not been furnished for the period specified in Section 29. (VI) FORM GSTR-3A contains notice for best judgment assessment. Hence, no separate notice is required to be issued for best judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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