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You get 15 days from the notice to file the pending return. After that, the officer can pass a best judgement assessment.
GST
Time allowed after GSTR-3A
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Provisions
Sec 46, CGST Act 2017; Circular 129/48/2019-GST; Sec 62, CGST Act 2017
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.
Close
- Note the date on the GSTR-3A.
- Count 15 days to fix the deadline.
- Gather sales, purchase and payment figures.
- File the return before the deadline.
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