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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.
GST
Ignoring GSTR-3A leads to best judgement assessment
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Provisions
Sec 62, CGST Act 2017; Circular 129/48/2019-GST
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.
Close
- 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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