Circular No. 129/48/2019 – GST, Dated 24 December 2019)

The Central Board of Central Excise and Customs (hereinafter called board) comes heavily on the defaulters on account of non submission of GST Returns u/s 39 or 44 or 45 of the CGST Act. The board in exercise of power conferred u/s 168(1) of the CGST Act issued “Standard Operating Procedure to be followed in case of non-filers of returns

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