( Circular No. 129/48/2019 – GST, Dated 24 December 2019)

The Central Board of Central Excise and Customs (hereinafter called board) comes heavily on the defaulters on account of non submission of GST Returns u/s 39 or 44 or 45 of the CGST Act. The board in exercise of power conferred u/s 168(1) of the CGST Act issued “ Standard Operating Procedure to be followed in case of non-filers of returns”

Notes :

(1) The due date of the monthly GSTR is 20th of the next month.

(2). In the deserving cases, based upon the facts of the case the Commissioner may resort to the provisional attachment to protect revenue under section 83 of the CGST Act before issuance of FORM GST ASMT-13 (Assessment Order). Further the Proper Officer may initiate the proceedings of cancellation of registration u/s 29(2) if the returns has not furnished for the period specified u/s 29 of the CGST Act.