Page 158 - GSTL_18th June 2020_Vol 37_Part 3

372 GST LAW TIMES [ Vol. 37
The common best judgment assessment, penalty and interest orders
are passed in a single order called Form GST ASMT-13 under Sec-
tion 62 of the APGST Act, 1917 read with Rule 61(1) and Rule 100(1)
of the APGST Rules, 2017. The turnovers of the dealer are estimated
under Section 62 of the Act only on the ground that the dealer has
not filed the return in Form GSTR-3B. The said estimates of the
turnovers are based either on the return in Form GSTR-3B for the
previous tax periods or the details of the outward supplies made by
the dealer reported in Form GSTR-1 for the same month/tax peri-
ods (mostly of the previous months). For such non-filing of the
Form GSTR-3B for the particular tax periods, the turnovers declared
by the dealer for the previous periods of turnovers declared to-
wards its outwards supplies of goods and/or services in Form
GSTR-001 for that tax period is adopted, besides adding 50% of
such returned outward supplies/turnovers towards probable sup-
pressions uniformly in all the tax periods and the best judgment as-
sessments are made accordingly in the same document of common
orders in Form GST ASMT-13, levying the tax, penalty and interest
therein.
Thus, the short issue herein is whether the best judgment assess-
ment under Section 62(1) can be made in respect of the non-filers of
the returns in Form GSTR-3B? To answer this question, it is appro-
priate to extract the Section 62(1) of the Act and Rules 61(1) of the
Rules hereunder.
“Section 62. Assessment of non-filers of returns. - (1) Notwith-
standing anything to the contrary contained in Section 73 or Section
74, where a registered person fails to furnish the return under Sec-
tion 39 or Section 45, even after the service of a notice under Section
46, the proper officer may proceed to assess the tax liability of the
said person to the best of his judgment taking into account all the rel-
evant material which is available or which he has gathered and is-
sue an assessment order within a period of five years from the date
specified under Section 44 for furnishing of the annual return for
the financial year to which the tax not paid relates.
(2) Where the registered person furnishes a valid return within
thirty days of the service of the assessment order under sub-section
(1), the said assessment order shall be deemed to have been with-
drawn but the liability for payment of interest under sub-section (1)
of section 50 or for payment of late fee under section 47 shall con-
tinue.”
“Rule 61(1). Form and manner of submission of monthly
return. - (1) Every registered person other than a person referred
to in section 14 of the Integrated Goods and Services Tax Act, 2017
or an Input Service Distributor or a non-resident taxable person or a
person paying tax under Section 10 or Section 51 or, as the case may
be, under Section 52 shall furnish a return specified under sub-
section (1) of section 39 in FORM GSTR-3 electronically through the
common portal either directly or through a Facilitation Centre noti-
fied by the Chief Commissioner.”
Thus, it is very clear that the best judgment assessment under Sec-
tion 62 can be made only when the dealer fails to file the return
GST LAW TIMES  18th June 2020  158