Best judgment assessment under GST can’t be invoked in respect of non-filling of Form GSTR-3B.

In this case, Andhra Pradesh Appellate Authority GST held that the best judgment assessment under Section 62(1) of CGST Act, 2017 cannot be made in respect of non-filers of returns in Form GSTR-3B, wherein Assessing Authority issued notices for filing of returns in Form GSTR-3B and passed best judgment assessment orders under Section 62 of CGST Act, on failure to file the same.

Best judgment assessment under section 62 can be made only when dealer fails to file return specified in section 39(1), read with rule 61(1), that is return in Form GSTR-3 under section 39. Return means return in form GSTR-3 only, but not Form GSTR-3B during relevant period. Thus, best judgment assessment under section 62(1) cannot be made in respect of non-filers of returns in Form GSTR-3B.

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