CBIC issues Standard Operating Procedure for return defaulters

CBIC issues Standard Operating Procedure (SoP) to be followed in case of non-filers of returns in pursuance of GST Council’s 38th meeting; Explains that divergent practices are being followed in case of non-furnishing of the said returns and clarification has been issued to ensure uniformity in respect of the appropriate procedure to be followed in case of non-furnishing of return u/s 39/44/45 of the CGST Act, 2017; Clarifies that notice to return defaulter&n...