Standard Operating Procedure to Be Followed In Case of Non-Filers of GST Returns (Circular No. 129/48/2019 – GST, Dated 24 December 2019)
In case of non-furnishing of return under Sec. 39 or Sec. 44 or Sec. 45 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”). It has further been brought to the notice that divergent practices are being followed in case of non-furnishing of the said returns. In order to clarify …
