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CMA Final · Indirect Tax Laws and Practice · GST Returns

A registered person fails to furnish the return required under section 39 (the regular monthly return) for several periods. Which action is provided by the CGST Rules, 2017 as the first step against the defaulter?

The proper step is a notice in FORM GSTR-3A, issued electronically, to a registered person who fails to furnish the return under section 39. This rule also covers failure to furnish returns under sections 44, 45 and 52. ASMT-10 applies only to filed returns under scrutiny.

  1. AA notice in FORM GST ASMT-10 issued electronically
  2. BA notice in FORM GSTR-3A issued electronicallyCorrect
  3. CAn order in FORM GST REG-22 issued electronically
  4. DA notice in FORM GST REG-23 issued electronically

Explanation

Rule 68 provides that a notice in FORM GSTR-3A is issued electronically to a registered person who fails to furnish a return under section 39, 44, 45 or 52. ASMT-10 relates to scrutiny of returns that were filed. REG-22 and REG-23 relate to revocation of cancellation proceedings.

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