Now, GSTR alerts 3 days before deadline

Businesses will now get alerts from the tax department three days prior to the deadline to file their goods and services tax returns.

Tax authorities will also have to give opportunity to a taxpayer to explain failure to file return before taking any coercive action.

If the returns are not filed within 30 days of receipt of assessment order, officers can initiate proceedings, undertake recovery, proceed with provisional attachment to protect revenue and even cancel of registration in cases where return has not been submitted within six months.


The latest set of guidelines prescribe standard operating procedure on how to deal with non-filers. It has been issued to end divergence in practices in dealing with non-filers.