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non fileing gst return

10 May 2018

my clients registered under GST law from July. till today my clients had not filed any kind of return. Notice under sec 46 had been issued by assessment officer. I want know what will happen if he does not filed any returns.

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5 Replies

CA Shivam Arora (Chartered Accountant) (2414 Points)
Replied 10 May 2018

He will have to file the return after discharging all the liability or else he might face penalty and prosecution.

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 10 May 2018

62. Assessment of non-filers of returns.

[1] Notwithstanding anything to the contrary contained in Section 73 or Section 74, where a registered person fails to furnish the return under Section 39 or Section 45, even after the service of a notice under Section 46, 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 issue an assessment order within a period of five years from the date specified under Section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.

[2] Where the registered person furnishes a valid return within thirty days of the service of the assessment order under sub-section [1], the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section [1] of Section 50 or for payment of late fee under Section 47 shall continue.