GST Return Not Filed : Consequences

By | December 1, 2018
(Last Updated On: December 1, 2018)

GST Return Not Filed : Consequences

If a taxable person fails to file the return required under law [ under section 39 (monthly/quarterly), or Section 45 (final return)], what legal recourse is available to the tax officer?

The proper officer has to first issue a notice to the defaulting taxable person under section 46 [Notice to return defaulters ] of CGST/SGST Act requiring him to furnish the return within a period of fifteen days.

 If the taxable person fails to file return within the given time, the proper officer shall proceed to assess the tax liability of the return defaulter to the best of his judgement taking into account all the relevant material available with him. (Section 62 of CGST Act : Assessment of non-filers of returns).

What is the time limit for passing assessment order under  Section 62 of CGST Act (Assessment of non-filers of returns  ) and Section 63 (Assessment of unregistered persons who were liable to be registered)?

Ans. The time limit for passing an assessment order under section 62 or Section 63 is five years from the due date for furnishing the annual return.

Under what circumstances can a best judgment assessment order issued under section 62 be withdrawn?

Ans. The best judgment order passed by the Proper Officer under section 62 of CGST/SGST Act shall automatically stand withdrawn if the taxable person furnishes a valid return for the default period (i.e. files the return and pays the tax as assessed by him), within thirty days of the receipt of the best judgment assessment order.

Note :The liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue.

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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