All demand and recovery claims under GST begin with the issuance of a show-cause notice. This article talks about the legal mechanism relating to Show Cause Notices under the GST Act which is a gst notice for non return filling.

What is GST Return?

The return is a type of document that contains the information of the salary or income that a citizen needs to file. The authorities related to Tax use this data to determine the liability for the charge.

A taxable person should file certain GST returns. In the GST return, the citizen is obliged to give clear data like details of doing business, assessment debt, repayment of duties, and so on.

Who Should File GST RETURN?

Those listed as assessable under GST have to file GST returns. Consequently, any enrolled person who has not exceeded the limit of Rs 20 lakh across India, other than the northeastern and hill states is not required to document GST returns unless the limit is crossed.

Show Cause Notice On Non-Compliance With GST Returns?

As per section 73 of CGST Act, show-cause notice to be issued if-

• The refund is incorrectly made or,
• Tax is not paid or,
• Input tax credit utilized wrongly.

Under no circumstances, other than falsification and so on is there any motive to avoid paying tax. A GST authority will give a show-cause notice to the taxable person. They have to pay the due amount along with all charges.

Gstr-3a Meaning

As per Standard Sixty Eighth of CGST Rules, GSTR-3A may be a notice for non-documenting of GST returns given under the GST laws. GSTR-3A shall be given electronically, to a person, which negates the return under section 39 or section 42 or section 45 or section 52. A notice to return defaulter u/s 46 for not filing a return to be issued.

When the GST returns are documented and the liabilities are cleared, the remunerator has to apply for incomplete GST returns, assuming there is no transaction with the business and the remuneration seeks to suspend the GST fulfillment. If the remunerator neglects to respond to the above notice within 15 days, the GST registration is liable to be canceled.

GST Registration Canceled- What To Do?

If GST registration is canceled, a show-cause notice GSTR REG-17 will be given. Thus, the remunerator is required to file the GST return payable within 7-days, also offer a written letter to the Assessing Office concerning the clarification for the moratorium in paying GST to return and be presented on or before the date and time mentioned on show-cause notice.

Steps To Be Followed While Responding To Show Cause Notice (SCN)

1. An individual gets the SCN reference number which is expected to be signed in the GST registration,
2. A person needs to log in to the GST account by visiting the GST official site. However, earlier than that it is required to select the “New Registration” option from the services tab.
3. After following the above steps you should tap on continue, from that point you will receive an OTP on your listed email id.
4. You will see a new window on your screen
5. From the above page, choose an application to record a list from the service tab.
6. Now tap on NO for enrollment change.
7. After tapping on No, there will be some questions on the screen. You have to answer all these and after filling in all the relevant data it should be saved by tapping on the save option.

Conclusion

This article gives insights related to the show-cause notices that are given to a person when he does not agree with the GST guidelines. GST enrollment assists the public authority with different taxes. The GST Act does not release a person without paying the assessment prescribed by the public authority.

How We Can Help You?

We at TaxAdvisory, help you to deal with such notices like gstr 3a and provide sufficient information related to it so that you will never miss further taxes. If you are filing your tax with TaxAdvisory, then feel free because we will never let you face such problems as our team works as an expert. Never miss your GST Returns, get a quote now!