Nov 18, 2022
The Tamil Nadu GST Department has issued instructions in respect of procedures for initiation of action against non-filers of returns under the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act). If the registered person fails to file returns under Section 39, even after the expiration of the time limit in the notice issued under Section 46, the proper officer shall proceed to assess the tax liability under Section 62 for the person. The powers for cancellation of registration are vested with the proper officer under Section 29(2) of the TNGST Act 2017 and Rule 21 of the TNGST Rules 2017. If taxpayers file monthly returns in Form GSTR-3B and do not file the return for a continuous period of six months, their GST registration will be cancelled. If a taxpayer is filing returns under the QRMP scheme and does not file returns in GSTR-3B for two consecutive tax periods, the GST registration will be cancelled.
