GST
Provisional attachment for non-filers
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Facts
In serious cases, the Commissioner can order provisional attachment of bank accounts or property to protect revenue. Filing returns and paying dues is the best way to avoid it.
Provisions and law
- Sec 83, CGST Act 2017Provisional attachment to protect revenue in certain cases
- 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
Circular 129/48/2019-GST notes that provisional attachment under Sec 83 may be used in deserving cases. It is not routine for small delays, but persistent non-filing raises the risk. Example: a trader with a year of pending returns and high e-way bill activity is at higher risk. File and pay now, and write to the officer.
Conclusion
- File all pending returns.
- Pay tax, interest and late fee.
- Write to the officer showing compliance.
- If attached, take advice on objections.
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Non-filing notice
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