Standard Operating Procedure to be followed in case of non-filers of returns � reg.

Last updated: 07 January 2020

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Quick Summary

This notification introduces a Standard Operating Procedure (SOP) for handling cases where taxpayers fail to file their GST returns under sections 39, 44, or 45 of the CGST Act. It addresses confusion and divergent practices observed in field formations regarding the correct procedure for non-filers. The aim is to ensure consistent application of rules across all tax authorities.

CBEC-20/06/04/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 24th December, 2019 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioner

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FAQ :

The purpose is to establish a Standard Operating Procedure (SOP) for dealing with instances where taxpayers do not file their returns under the CGST Act.

The relevant sections are 39, 44, and 45 of the Central Goods and Services Tax Act, 2017.

It is being introduced because doubts have been raised and divergent practices are being followed by field formations regarding the procedure for non-furnishing of returns.

The notification is addressed to various authorities within the Central Tax administration, including Pr. Chief Commissioners, Chief Commissioners, Principal Commissioners, Commissioners, and Principal Director Generals/Director Generals.