CA Final · Indirect Tax Laws · Returns
Sundaram Traders of Coimbatore, a regular taxpayer, did not file its GST return for a tax period under section 39. The department wants to issue a system-generated reminder to the taxpayer for this default. Which form is used for the notice to non-filers of returns?
The notice is issued in FORM GSTR-3A. Rule 68 requires this electronic notice to a registered person who fails to furnish a return under section 39, 44, 45 or 52. FORM ASMT-10 applies only to discrepancies noticed on scrutiny of returns actually filed.
- AFORM GSTR-3ACorrect
- BFORM GST ASMT-10
- CFORM GST REG-23
- DFORM GST ASMT-12
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 is the notice for discrepancies found on scrutiny of a filed return, so it does not fit a non-filer.
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