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Central Board of Indirect Taxes (CBIC) has recently released a Circular No 129/48/2019 – GST dated 24th December, 2019 detailing Standard Operating Procedures (SOP) to be followed by Tax Authorities in case of non-filing of returns.

Standard Operating Procedure in case of non-furnishing of GST Returns

The key highlights of the Circular is as under -

1. In case of failure to furnish return, GST Law requires issuance of a notice within 15 days in FORM GSTR-3A. Further it requires assessment of non-filers of return of registered persons who fail to furnish return even after service of notice.


2. Below guidelines are to be followed for implementation of the aforesaid Circular –

  • A system-generated message to 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.
  • Post completion of the due date for furnishing the return, a system-generated mail/message is to be sent to all the defaulters immediately after the due date to the authorized signatory as well as the proprietor/partner/director/karta, etc
  • After five days after the due date of furnishing the return is over, notice in Form GSTR-3A is to be issued electronically, requiring to furnish such return within fifteen days.
  • 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, 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 in FORM GST ASMT-13. The proper officer would then be required to upload the summary thereof in FORM GST DRC 07.
  • 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 GSTR 1, details of supplies auto-populated in FORM GSTR-2A, information available from e-way bills, or any other information available from any other source, including from inspection.
  • In case the defaulter furnishes a valid return within thirty days of the service of the assessment order, the said assessment order shall be deemed to have been withdrawn.
  • However, if the said return remains unfurnished within the statutory period of 30 days from issuance of order, then proper officer may initiate proceedings under sec 78 and recovery under sec 79.


Published by

Rohit Kumar Singh
(Founder - TaxMarvel Consulting Services LLP)
Category GST   Report

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