Off late government has issued a detailed Standard Operating Procedure for departmental officers to be followed for dealing with assessees who have missed to file any GST return. Though such provisions were already present through Section 62, this wasn’t usually forced by the department against assessees. The summary of detailed guidelines issued is mentioned hereunder.
Through this note, the government has clearly stated that they will deal very harshly with non-filers. The procedure laid out is more or less system governed and requires at least no human intervention until assessment order under Section 62 is issued. Further, as per the guidelines, there doesn’t seem to be any challenge on officers part to do the best judgement assessment. The assessment can be concluded by the officer by considering various data available on GST portal.
Though this is being perceived as very harsh step on non-filers by society at large, no respite from the government is expected to dilute the penal procedure.
What precaution one can take in order to avoid in such unwarranted situation?
One should closely track all the due dates and abide by it. Further, as all the orders are communicated electronically, one should keep checking emails and notice section at GST portal on a regular basis.