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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Standard Operating Procedure (SOP) issued for officers to be followed in case of non-filers of returns

24-Dec-2019 | Circular No. 129/48/2019-GST

The board has also issued the standard operating procedure to be followed by its officers. The same has been summarized below: 1. 3 days prior to the due date of return – Automated reminder mail for filing return 2. If the return isn’t filed by due date – 2nd reminder If the return isn’t filed within 5 days from the due date – Notice in Form GSTR-3A shall be issued Standard format for GSTR-3A has been prescribed in the circular, the same may be automatically issued to the tax payer, based on return filing status. If the return isn’t filed within 15 days from the date of Notice – Order to pay tax arrived on the basis of information available in Form ASMT-13.

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