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Composite dealer returns non filed period

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A registered composite scheme dealer CMP -08 returns non filed period from 01-04-21 to 31-12-22.department turnover mentioned details below for returns non filed period
01-4-21 to 30-06-21rs:7lacs
01-07-21 to 30-09-21 rs:7 lacs
01-10-21 to 31-12-21 rs:7 lacs
01-01-22 to 31-03-22 rs:7 lacs
01-04-22 to 30-06-22 rs:7 lacs
01-07-22 to 30-09-22 rs: 7 lacs
01-10-22 to 31-12-22 rs:7 lacs
if dealer 20-21 year one quarter highest turnover rs:7 lacs show in CMP-08.
question:
dealer CMP -08 returns filed turnover show in as per books or department mentioned turnover show in CMP -08 returns for returns non filed period.
Replies (1)
The above assessment is done by authority under the principle of "Best Judgment Assessment "
Non compliance with the notice under Section 46 the proceedings can be initiated under Section 62 .
The proper officer may assess the tax liability by taking into the account all the relevant material which is available to him.
So in your case the information gathered taking the base for fy 2020-21 Filed CMP-08.

So if you file all your return within 30 days the assement order deemed to be withdrawn else recovery proceedings can be initiated u/s 79. (Ref: Circular 129 GST)


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