GST
Notice for unfiled GSTR-4
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Facts
GSTR-3A gives 15 days to file. If you still do not file, the officer can assess your tax on available data.
Provisions and law
- Sec 46, CGST Act 2017Notice to file within 15 days
- Sec 62, CGST Act 2017Best judgement assessment; withdrawn if return filed within 60 days
Analysis
Sec 46 covers returns under Sec 39, which includes GSTR-4. If an assessment order is passed, filing GSTR-4 within 60 days of it withdraws the order. Example: GSTR-3A on 10 July; file GSTR-4 with late fee by 25 July.
Conclusion
- File any pending CMP-08s.
- File GSTR-4 with late fee within 15 days.
- Watch for any ASMT-13.
- If an order comes, file within 60 days to withdraw it.
A Savvy can do this for you
GSTR-4 annual return for composition dealers
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