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If GSTR-10 is not filed, the officer first sends a notice and then can pass a best judgment assessment under Sec 62 in ASMT-13. The order is withdrawn if you file the return within 30 days of the order. Interest and late fee remain payable.
GST
ASMT-13 notice for not filing GSTR-10
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Provisions
Sec 62, CGST Act 2017; Sec 45, CGST Act 2017
Analysis
Sec 62(2) gives you a clean route out: file GSTR-10 within 30 days of service of the ASMT-13 order and the order is deemed withdrawn. The officer's figure is often much higher than your real stock tax because it is an estimate. Filing the true return with workings replaces it. If 30 days have passed, the order stands and you need to appeal within the appeal time.
Close
- Note the date the ASMT-13 was served.
- File GSTR-10 with correct stock figures within 30 days.
- Pay late fee and any interest.
- Check that the order shows as withdrawn on the dashboard.
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