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

Last updated: 07 January 2020

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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 Commissioners /

Commissioners of Central Tax (All)

The Principal Director Generals / Director Generals (All)

Madam/Sir,

Subject: Standard Operating Procedure to be followed in case of non-filers of returns – reg.

Doubts have been raised across the field formations in respect of the appropriate procedure to be followed in case of non-furnishing of return under section 39 or section 44 or section 45 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”). It has further been brought to the notice that divergent practices are being followed in case of non-furnishing of the said returns.

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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.

Circular No : 129/2019
Source : http://www.cbic.gov.in/htdocs-cbec/gst/circular-cgst-129.pdf

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