Central Board of Indirect Taxes and Customs has issued guidelines on the Operating Procedure to be followed by the tax officers against the Non-Filers of GST Returns.
After noticing that different actions are carried out against non-filing of respective returns, CBIC decided to resolve the disparity and ensure the consistency in the application of the legal provisions throughout the field formations by issuing Standard Operating Procedure.
This Standard Operating Procedure refers to the clarification & guidelines to be followed by the tax officials in case of non-filing of returns and has been issued by CBIC, in the exercise of its powers given under section 168 (1) of the CGST Act.
According to these guidelines, a tax official needs to issue a notice to a registered individual who fails to file the return u/s 39 or u/s 44 or u/s 45. This notice is to be issued u/s 46 of the CGST Act with rule 68 of the Central Goods and Services Tax Rules, 2017 and in form GSTR-3A 
Get to know all about GSTR 3A notice for the non-filers or defaulters of GST returns. Also, we showcased the format of GSTR 3A form along with penalty/late fees. Read more to intimate the non-filers to file the return within fifteen days of notice. Besides, section 62 demands the assessment of non-filers of return of registered individual who fails to file return u/s 39 or u/s 45 even when the notice is issued u/s 46. A format of FORM GSTR-3A has also been released by CBIC.
The CBIC has also notified that there is no need to issue a separate notice for the best judgement assessment u/s 62 and the same can be issued in form ASMT-13, when the non-filer again fails to file the return within 15 days of issuance of notice in form GSTR 3A, without any additional communication.
Guidelines issued by CBIC include the issuance of a system-generated message to all the registered individuals 3 days before the last date to whistle them to file the return before the deadlines. Along with the before due dates alarm, an auto-generated message will be sent after the due dates as well to the registered individuals who failed to file the return under section 39 to intimate them about their failure to file the said return for the said time-frame. This mail/message will have to be sent to the authorized signatory and also to the proprietor/partner/director/Karta, etc.
And after five days of the due date of filing GST return 
View the revised due dates of GST return filing forms of GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 9, etc. The dates are according to the Indian Government announcement. Read more, a notice in form GSTR-3A (u/s 46 of the CGST Act read with rule 68 of the CGST Rules) shall be e-issued to the non-filer who failed to furnish the return u/s 39, demanding the filing of such return within 15 days from the date of notice.
If the defaulter again fails to fill the said return within 15 days of the notice, then the officer may start with the assessment of the tax liability of the non-filer u/s 62 of CGST Act. The assessment officer will then collect all the relevant facts & figures and issue an order in form GST ASMT-13 under rule 100 of the CGST Rules and upload its summary in form GST DRC07.
The relevant information will be collected from the outward supplies furnished form GSTR 1 u/s 37, e-way bills, auto-populated details of supply in form GSTR-2A and other sources including the investigation u/s 71.
Guidelines also state that if a valid return is furnished by the defaulter within 30 days of the assessment order in FORM GST ASMT-13, the assessment order shall be deemed to have been cancelled under the provision of sub-section (2) of section 62 of the CGST Act. But if the non-filer fails to file the said return within the statutory time-frame of 30 days from the date when the order is issued in form ASMT-13, then the officer may act as per section 78 and start recovery u/s 79 of the CGST Act.
Guidelines have been issued by the CBIC to be followed by the officer in case of non-furnishing of returns. In some specified cases, the Commissioner may make use of the provisional attachment to secure revenue u/s 83 of the CGST Act, if required, before the issuance of form GST ASMT-13.
Additionally, the actions under sub-section (2) of section 29 of the CGST Act can be taken by the proper officer to revoke the registration when the return remains unfiled for the period mentioned in section 29.
The contents of the guidelines issued in the form of the circular by CBIC shall be published and CBIC expects to be notified in case of any complexities that may arrive in implementation of the above guidelines.
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