GST
Ignoring GSTR-3A leads to best judgement assessment
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Facts
If you do not file within 15 days, the officer can assess your tax to the best of his judgement and issue ASMT-13. The figures can be based on e-way bills, buyers' data and other information.
Provisions and law
- Sec 62, CGST Act 2017If the return is still not filed, the officer can assess tax to the best of judgement; the order is withdrawn if a valid return is filed within 60 days, or a further 60 days with extra late fee of ₹100 a day
- Circular 129/48/2019-GSTSOP for non-filers: alerts, GSTR-3A after the due date, best judgement assessment in ASMT-13 if still not filed
Analysis
Sec 62 and Circular 129/48/2019-GST allow assessment using GSTR-1 data, GSTR-2A, e-way bills and inspection findings. Such estimates are often higher than your real tax. Example: e-way bills of ₹40 lakh in a quarter could lead to tax assessed at 18 percent on the full value with no ITC. Filing the return is cheaper than fighting the estimate.
Conclusion
- Do not ignore the notice.
- File the return within 15 days.
- If you cannot, write to the officer explaining why.
- Watch for ASMT-13 on the portal.
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Non-filing notice
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