Cir.No.129/48/19/GST dt. 24.12.19 Section46oftheCGSTActreadwithrule68oftheCentralGoodsandServicesTaxRules,2017(hereinafterreferredtoasthe“CGSTRules”)requiresissuanceofanoticeinFORMGSTR-3Atoaregisteredpersonwhofailstofurnishreturnundersection39orsection44orsection45(hereinafterreferredtoasthe“defaulter”)requiringhimtofurnishsuchreturnwithinfifteendays.Furthersection62providesforassessmentofnon-filersofreturnofregisteredpersonswhofailstofurnishreturnundersection39orsection45evenafterserviceofnoticeundersection46.Assuch,noseparatenoticeisrequiredtobeissuedforbestjudgmentassessmentundersection62andincaseoffailuretofilereturnwithin15daysofissuanceofFORMGSTR3A,thebestjudgmentassessmentin FORMASMT-13can beissued without any further communication. Thegeneralguidelinesmaybefollowedbytheproperofficerincaseofnonfurnishingofreturn.Indeservingcases,basedonthefactsofthecase,theCommissionermayresorttoprovisionalattachmenttoprotectrevenueundersection83oftheCGSTActbeforeissuanceofFORMGSTASMT13.Further,theproperofficerwouldinitiateactionundersubsection(2)ofsection29oftheCGSTActforcancellationofregistrationincaseswherethereturnhasnotbeenfurnishedfortheperiodspecifiedinsection29

Link