Answer

1. F

   Facts

   You get 15 days from the notice to file the pending return. After that, the officer can pass a best judgement assessment.

2. P

   Provisions and law

   • Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
   • 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
   • 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62, CGST Act 2017If the return is still not filed, the officer can assess tax to the best of judgement; the order is withdrawn if a valid return is filed within 60 days, or a further 60 days with extra late fee of ₹100 a day
3. A

   Analysis

   Sec 46 sets 15 days. Circular 129/48/2019-GST says that if the return is still not filed after 15 days, the officer may assess tax under Sec 62 and issue ASMT-13 without another notice. Example: GSTR-3A dated 5 October gives you till 20 October. File well before that, because the portal can be slow near deadlines.

4. C

   Conclusion

   1. 1Note the date on the GSTR-3A.
   2. 2Count 15 days to fix the deadline.
   3. 3Gather sales, purchase and payment figures.
   4. 4File the return before the deadline.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.