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Circular No. 129/48/2019-GST – Standard Operating Procedure in case of non-filers of returns

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On 24th December 2019, the Central Board of Indirect Taxes and Customs (CBIC) has issued the circular no. 129/48/2019 regarding the Standard Operating Procedure for non-filers of GST returns. The salient features are as follows:-

1. A system generated message would be sent to all the registered persons 3 days before the due date of filing of the return.

2. After the due date, the system will send an auto generated mail / message to all the non-filers whose returns have not been filed within the due date specifying that the return has not been filed for the due date. The mail / message shall be send to the authorized signatory as well as proprietor / director / karta etc.

3. After 5 days of the due date of the filing of return, a notice in Form GSTR 3A shall be issued to the registered person who have failed to file the return specifying him the timeline of 15 days within which the return is to be filed.

4. In case the said return is not filed by the defaulter within 15 days of the notice, then the proper office shall issue the order under rule 100 of the CGST rules in Form GST ASMT 13 to the best of his judgement taking into account all the information available like details of the outward supplies furnished in GSTR 1, details of supplies auto populated in GSTR 2A, information available from e-way bills and other relevant information available with the proper officer.

5. In case the defaulter files the return within 30 days of the issue of the order, then as per the provision of section 62(2) of the CGST act, the said assessment order in Form GST ASMT 13 shall stand withdrawn.

6. However, if the defaulter fails to file the valid return, then the proper officer may initiate proceedings under section 78 and recovery under section 79 of the CGST act. In deserving cases, the Commissioner may resort to provisionally attach to protect the interest of revenue as per the provisions of section 83 of the CGST Act before issuance of the Form GST ASMT 13.

7. Also, the proper officer would resort to cancellation of GST registration in cases where the return has not been furnished for the period furnished in section 29.

In resort of the measures mentioned in the circular, the Government is expecting the registered taxable persons to adhere to the compliance regarding the timely recovery of the revenue.

To view and download the circular, click here Circular 129-2019 GST

 

 

 

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