Standard Operating Procedure for Non-Filers of GST Returns – Circular No. 129/48/2019
<p>Circular No. 129/48/2019 provides a comprehensive Standard Operating Procedure (SOP) to address the issue of non-filing of GST returns under sections 39, 44, and 45 of the Central Goods and Services Tax (CGST) Act. This SOP is aimed at ensuring uniformity in the enforcement of GST compliance across various field formations. It outlines the procedure for notifying defaulters and assessing their tax liabilities.</p><p><strong>Key Highlights:</strong></p><ul><li><strong>Reminder System</strong>: A system-generated reminder will be sent to all registered taxpayers three days before the due date to remind them of the upcoming filing deadline.</li><li><strong>Notice for Non-Filing</strong>: If the return is not filed by the due date, a system-generated email or message will be sent immediately to the defaulter. After five days, a formal notice (FORM GSTR-3A) will be issued electronically, giving the taxpayer 15 days to file the return.</li><li><strong>Best Judgment Assessment</strong>: If the taxpayer fails to file the return within 15 days, the GST authorities will proceed with a best judgment assessment under section 62 of the CGST Act. The tax will be assessed based on available data, such as GSTR-1, GSTR-2A, e-way bills, and any other relevant information.</li><li><strong>Penalty for Non-Compliance</strong>: If the defaulter does not submit a valid return within 30 days of the assessment order (FORM GST ASMT-13), recovery actions under sections 78 and 79 will be initiated, and the officer may initiate proceedings for cancellation of GST registration.</li><li><strong>Provisional Attachment</strong>: In certain cases, provisional attachment may be used to safeguard revenue before issuing an assessment order.</li></ul><p>This procedure aims to ensure that GST compliance is enforced uniformly while providing a clear and systematic way for authorities to address non-filers and recover dues effectively.</p><p><a href="https://cms.plasament.com/storage/chirag-singla/circular-cgst-129.pdf">circular-cgst-129</a><br> </p>