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CMA Intermediate · Direct and Indirect Taxation · Returns and Payment of Taxes

Under the CGST Rules, 2017, a notice to a registered person who fails to furnish a return under section 39 is issued in which form?

The notice is issued electronically in FORM GSTR-3A. The rule on notice to non-filers prescribes this form for a registered person who fails to furnish a return under section 39, among other sections. The other forms relate to provisional assessment or instalment payments.

  1. AFORM GSTR-3A, issued electronicallyCorrect
  2. BFORM GST ASMT-01, issued physically
  3. CFORM GST DRC-20, issued electronically
  4. DFORM GST ASMT-02, issued physically

Explanation

The rule on notice to non-filers requires a notice in FORM GSTR-3A to be issued electronically. ASMT-01 is the application for provisional assessment, ASMT-02 is a notice seeking additional information in provisional assessment, and DRC-20 is an application for instalments.

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