Assessment of Non-Filers of Returns under GST Act

• October 3, 2020
• CA Chandan Agarwal's Office

INTRODUCTION

1. Under Scheme of CGST act, persons who are to liable for registration requires to obtain registration. Every registered person, has to determine his tax liability by making self-assessment, and after making of payment of tax, is required to furnish correct and complete prescribed returns, as per provisions of the act and rules. Correctness and completeness of such returns will examined by the proper officer, by way of scrutiny of returns, audit survey and other proceeding and short payment of taxes if any is recovered from the registered person, by passing such adjudication order under the provisions of the act. These are important stages in the implementation of the act. In this background, furnishing of prescribed returns is key factor. Under the GST act main thrust is on self compliance by taxpayers. Therefore, separate section 59 inserted in the act for self assessment by registered persons. Accordingly, every register person has required made to self assess the tax payable and to furnish prescribed valid returns for each tax period within prescribed time limit. Various provisions has been inserted in the act, to compel defaulting registered person to furnish valid returns. One of the provision is to make unilateral assessment of return defaulting person.

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