Taking Actions during Assessment Proceedings u/s 63 against Unregistered Persons
1. Who all fall under “Unregistered Persons” category?
Following persons will fall under “Unregistered Persons” category:
1. Taxpayers who are not registered under the GST and have not applied for registration under GST Act, but are liable to get registered as per the provisions of the Act.
2. Taxpayers whose registration has been cancelled due to some reason and they are liable to pay tax.
2. When does the procedure of the Assessment of Unregistered Persons start?
The procedure of the Assessment of Unregistered Persons starts when a tax officer comes to know, either during inspection or survey or enforcement or through the information available with intelligence unit or through any other means, that a taxable person has failed to obtain registration or paid taxes even though liable to do so.
3. What is the procedure of the Assessment Proceedings u/s 63 against Unregistered Persons?
Following is the procedure of the Assessment Proceedings u/s 63 against Unregistered Persons:
1. A/A issues a “Show Cause Notice” to the taxpayer and, if personal hearing is required, also schedules a date/time and venue. In case of no reply from the taxpayer, A/A issues a Reminder. Maximum three reminders can be issued.
2. Taxpayer can reply to the issued notice offline and also request for a personal hearing in case A/A has not called for a personal hearing in the issued notice. Additionally, if required, he/she can also file for application of extension offline. If A/A approves application of extension, A/A will issue an adjournment with the new date/time and venue of Personal hearing, if required. Adjournment can be allowed maximum 3 times.
3. If Personal hearing is not required, A/A, on the basis of taxpayer’s reply, issues ASSESSMENT ORDER – ASMT-15 or DROP PROCEEDING Order. If Personal hearing is required, A/A conducts the personal hearing and on that basis issue the Order. If taxpayer does not reply, even after the issue of three reminders, A/A issues the Order as per his/her discretion.
4. What documents will I receive once Show Cause Notice (SCN) is issued by Tax Official?
Taxpayers will receive two documents: Show Cause Notice (SCN) in Form GST ASMT- 14, generated by the system, and Annexure, for detailed reasons, uploaded by the Tax Official.
5. Where can I view notices and Orders issued to me?
Taxpayers can view the notices and Orders issued to them by logging to the GST portal with their credentials and navigating to Services > User Services > View Additional Notices and Orders option.
6. In the case of unregistered persons, will they be served the SCN and Reminders by post/special messenger?
Yes. In the case of unregistered persons, they will be served the SCN and Reminders by post/special messenger.
7. In case notice/order etc. is issued by post/special messenger, then what will be the “Date of issue”?
Date of delivery will be considered as “Date of issue”.
8. How many reminders can be issued to a taxpayer after the issue of SCN?
After the issue of SCN, maximum 3 Reminders can be issued on the Portal.
9. How much time is given to the taxpayers for responding and attending the Personal Hearing?
Taxpayer in general are given a time of 15 days to attend personal hearing. They can also seek extension (offline). However, the tax officer can accept the application of extension and grant Adjournments up to maximum of three times on the Portal.
10. What is the next step if a taxpayer does not attend personal hearing?
In such a case, a reminder is issued to the taxpayer. Maximum three reminders can be issued. If the taxpayer does not appear within the time specified even after issue of reminder(s), an ex-parte order can be issued by tax official on the basis of available information and records.
11. During Assessment/Adjudication proceedings against an unregistered person, at what different stages will a taxpayer receive an intimation via SMS or email?
During Assessment/Adjudication proceedings against an unregistered person, a taxpayer will receive an intimation via SMS or email if mobile no. and email ID is available with tax authorities and it is entered by the official at the time of Suo Moto registration proceedings. Intimation via SMS or email will be sent at the following stages:
- Issue of SCN
- Issue of each Adjournment notice
- Issue of each Reminder
- Issue of Assessment Order or Drop Proceeding Order
12. What happens on the GST Portal when an Assessment Order is issued to an Unregistered Person?
When an Assessment Order is issued to an Unregistered Person, following actions will happen on the GST Portal:
- Intimation of the issue of order is sent to the concerned taxpayer via his/her email ids and SMS.
- Status of ARN/Case ID and RFN will be changed to ‘Order for creation of demand issued’.
- Reference number of the order will be generated.
- Electronic liability register and DCR of the unregistered person shall also get updated with the demand specified in the order
13. During the Assessment/Adjudication proceedings on the case of an Unregistered Person, what all Status changes does the case undergo?
During the Assessment/Adjudication proceedings on the case of an Unregistered Person, the case may undergo following Status changes:
- Pending for reply by taxpayer: When A/A issues a “Show Cause Notice” to the taxpayer
- Reminder No. 1 issued: When A/A issues first Reminder to the taxpayer in case the taxpayer has not responded to the Show Cause Notice within the time specified therein
- Reminder No. 2 issued: When A/A issues second Reminder to the taxpayer in case the taxpayer has not responded to the Show Cause Notice within the time specified therein
- Reminder No. 3 issued: When A/A issues third Reminder to the taxpayer in case the taxpayer has not responded to the Show Cause Notice within the time specified therein
- Order for creation of demand issued: When ASSESSMENT ORDER – ASMT-15 Order is issued by A/A to the taxpayer
- Order for dropping proceedings issued: When DROP PROCEEDING Order is issued by A/A to the taxpayer
Manual > Taking Actions during Assessment Proceedings u/s 63 against Unregistered Persons
How can I take action during assessment proceedings u/s 63 initiated against me by the Adjudication Authority(A/A)?
To take action during assessment proceedings u/s 63 initiated against you by the Adjudication Authority (A/A), perform following steps:
- Navigate to View Additional Notices/Orders page to view Notices and Orders issued against you by Adjudicating or Assessing Authority (A/A)
- Take action using NOTICES tab of Case Details screen: View issued Notices
- Take action using ORDERS tab of Case Details screen: View issued Order
A. View Additional Notices/Orders
To view issued Notices and Orders, perform following steps:
- Access the www.gst.gov.in URL. The GST Home page is displayed.
- Login to the portal with valid credentials.
- Dashboard page is displayed. Click Dashboard > Services > User Services > View Additional Notices/Orders
Additional Notices and Orders page is displayed.
All orders/notices are displayed in descending order. You can search for the orders/notices you want to view using the Navigation buttons provided below.
Click the View hyperlink to go to the Case Details screen of the issued Notice/Order.
- Case Details page is displayed.
- The yellow bar on the top contains details related to the case—Case Reference Number (ARN), Temporary ID that has been issued to you, Date of Case Creation and Status of the Case
- The left-side of the page contains two clickable tabs—NOTICES and ORDERS. The NOTICES tab is selected by default. You can click these tabs to view more details about each tab.
- Below the yellow bar, table containing details of the tab is displayed.
To download order issued against your case, perform following steps:
On the Case Details page of that particular Case ID, click the ORDERS tab. This tab provides you an option to view the issued order, with all its attached documents, in PDF mode.
- Click the document(s) in the Attachments section of the table to download and view them.