Standard Operating Procedure to be followed in case of non-filers of returns-CBIC clarifies

CBIC has clarified Standard Operating Procedure to be followed by proper officer in case of non-furnishing of returns by taxpayers. The guidelines provide that system generated message shall be sent to non-filers before and after due date of return followed by issuance of notice requiring him to file return within 15 days. If the return is still not filed by defaulter then proper officer shall assess the tax liability of defaulter.

Late Fee Waiver of GSTR 1 if returns furnished between Dec 19, 2019 to Jan 10, 2020 for period July, 2017 to Nov, 2019

CBIC has waived Late Fees payable u/s 47 of CGST Act, 2017, for the registered person who failed to furnish the details of outward supplies for the months/quarters from July, 2017 to Nov 2019 by the due date but furnishes GSTR-1 between December 19th, 2019 to January 10th, 2020

No anticipatory bail, GST violators can be arrested without FIR, clarifies Supreme Court

The Supreme Court suggested the High Court’s on Wednesday not to grant anticipatory bail to the defaulters of GST, reminding them that the Supreme Court already upheld Telangana HC’s decision.

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