Quick Summary
TheTamil Nadu GST Departmenthas issued instructions in respect of procedures for initiation of action against non-filers of returns under the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act). If the registered person fails to file returns under Section 39, even after the expiration of the time limit in the notice issued under Section 46, the proper officer shall proceed to assess the tax liability under Section 62 for the person. The powers for cancellation of registration are vested
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FAQ :
If a registered person fails to file returns even after the notice period expires, the proper officer will proceed to assess their tax liability and can cancel their GST registration.
If a taxpayer files monthly returns and fails to file for a continuous period of six months, their GST registration will be cancelled.
If a taxpayer under the QRMP scheme does not file their GSTR-3B for two consecutive tax periods, their GST registration will be cancelled.
A composition taxpayer's GST registration will be cancelled if they fail to file a return in GSTR-4 within three months of the due date.
Joint commissioners are directed to assign responsibility to proper officers and deputy commissioners, who must personally ensure timely filing and continuously monitor taxpayers.
When a registered taxpayer fails to file a return under Section 39 of the TNGST Act on the due date, action under Section 46 is automatically initiated by the GSTN System, generating a notice in Form GST-3A.
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