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GST

What happens if GST returns are not filed for months

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Non-filing triggers a GSTR-3A notice under Sec 46, a possible best judgment assessment under Sec 62, and cancellation of registration under Sec 29(2) read with Rule 21 if returns are not filed for six months (two quarters for QRMP). E-way bills get blocked after two missed periods.

Provisions

Sec 46, CGST Act 2017; Sec 62, CGST Act 2017; Sec 29(2), CGST Act 2017; Rule 21, CGST Rules 2017

Analysis

If you get GSTR-3A, filing the pending returns within 15 days usually closes the matter. If you ignore it, the officer can assess tax on best judgment and later cancel registration, after which you cannot issue tax invoices. Restoring a cancelled registration needs all returns and dues cleared and a revocation application. Filing late with fee is always cheaper than cancellation.

Close

  1. List every pending return and its late fee
  2. Arrange cash and file in order, oldest first
  3. Reply to any GSTR-3A or REG-17 notice by filing and uploading the ARNs
  4. If registration is already cancelled, discuss revocation with your CA

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