STANDARD PROCEDURE FOR NON-FILERS UNDER GST NOTIFIED BY CBIC
CBIC on 24th December, 2019 notified the standard operating procedure for the non filers of return under GST Act. If an assessee fails to file returns under section 39 or 44 or 45 of the Central Goods and Services Tax Act, 2017 - then the proper officer follows this procedure notified under Circular No. Circular No. 129/48/2019 -GST
CBEC-20/06/04/2019-GST.
STANDARD PROCEDURE FOR NON-FILERS UNDER GST NOTIFIED BY CBIC
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