TNGST department issues instructions for initiation of action on non-filers of GST returns

Posted on    18 November 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.

If a composition tax payer fails to file a return in GSTR-4 within three months of the due date, his or her GST registration will be cancelled.

"When a registered taxpayer fails to file a return under Section 39 of the TNGST Act, 2017, on the due date, action under Section 46 is initiated automatically by the GSTN System, and a notice as per Rule 68 of the TNGST Rules, 2017, in Form GST-3A is generated and issued electronically on the day preceding the last day of the month," the instructions read.

All the joint commissioners are directed to assign responsibility to the respective proper officers and deputy commissioners.

All the top players of the Commercial Tax District/Zone, the Deputy Commissioners concerned, shall personally ensure the filing of returns within the time period not exceeding the 30th day of the succeeding month.

The appropriate officers of the respective assessment shall follow up with taxpayers and monitor continuously until returns are filed within a time period not exceeding the 30th of the succeeding month.

Even after issuing instructions to watch the return filing meticulously, the status of non-filing by top revenue taxpayers is increasing month by month. This is due to non-monitoring of the filing of returns by the top taxpayers. It is possible that the top taxpayers will fail to file returns for more than 6 months. In such cases, the proper action is not taken by the appropriate officers at the appropriate time. To ensure the timely filing of returns, strict supervisory action and continuous monitoring are required.

Circular No. 14/2022
Date: 12.11.2022

Official copy of the circular has been attached herewith.

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