Standard Operating Procedure Vis-a-Vis GST Return Filing
Standard Operating Procedure Vis-a-Vis GST Return Filing
(Reference Circular Number 129/48/2019 dated 24.12.2019)
| Time Line | Action by Department | |
| 3 Days prior to Due Date i.e. on 17th of any month | A system generated message would be sent to all the registered persons to nudge them about filing of the return for the tax period by the due date. | |
| After due date i.e. any day after 20th of any month | A system generated mail / message would be sent to all the defaulters immediately after the due date to the effect that the said registered person has not furnished his return for the said tax period; the said mail/message is to be sent to the authorized signatory as well as the proprietor/partner/director/karta, etc. | |
| Five days after due date i.e. 25th of any month | A notice in FORM GSTR-3A (under section 46 of the CGST Act read with rule 68 of the CGST Rules) shall be issued electronically to such registered person who fails to furnish return under section 39, requiring him to furnish such return within fifteen days. |
| 15 days from 25th of any month |
1. In case the said return is still not filed by the defaulter within 15 days of the said notice, the proper officer may proceed to assess the tax liability of the said person under section 62 of the CGST Act, to the best of his judgement taking into account all the relevant material which is available or which he has gathered and would issue order under rule 100 of the CGST Rules in FORM GST ASMT-13. 2. The proper officer would then be required to upload the summary thereof in FORM GST DRC- 07. 3. For the purpose of assessment of tax liability under section 62 of the CGST Act, the proper officer may take into account the details of outward supplies available in the statement furnished under section 37 (FORM GSTR-1), details of supplies autopopulated in FORM GSTR-2A, information available from e-way bills, or any other information available from any other source, including from inspection under section 71. 4. In deserving cases [ Not specified] , based on the facts of the case, the Commissioner may resort to provisional attachment to protect revenue under section 83 of the CGST Act before issuance of FORM GST ASMT-13. |
| 30 days after service of assessment order | In case the defaulter furnishes a valid return within thirty days of the service of assessment order in FORM GST ASMT13, the said assessment order shall be deemed to have been withdrawn in terms of provision of sub-section (2) of section 62 of the CGST 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 CGST Act | |
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Anytime after above 30 days |
The proper officer would initiate action under sub-section (2) of section 29 of the CGST Act for cancellation of registration in cases where the return has not been furnished for the period specified in section 29 |
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