Dealers who have not filed their GST Returns before due date, shall get ready to face Defaulter Notices from the Department. As per recent declaration in 38th GST Council Meeting, a Standard Operating Procedures shall be followed by the Proper Officer against the Non-Filers of GST Returns.
Proper Officer (PO) has started sending the Notice of default u/s 46 in the Form GSTR-3A to the defaulting dealers. The dealers now have to file the pending returns before the expiry of 15 days from the date of such notice, failing to which, will initiate the Best Judgement Assessment against the defaulter. Assessment Order u/s 100 shall be issued in the form ASMT-13. The dealer then has to file the returns within 30 days. If returns are filed within stipulated time then the order will be deemed to be dropped otherwise recovery proceedings may be initiated against the non-filers.
” GST Returns have to be filed on time “
