With over 1 crore GST-registered entities failing to file return on time, the new set of rules enable GST-authorities to attach your property and banks accounts if despite repeated reminders you fail to file tax returns.

Top officials of the Central Board of Indirect Taxes and Customs have been told to go hard on defaulters. The process to nudge the entity and its officials will begin three days ahead of the deadline for filing GSTR-3A of the final returns. The due date for the same is by the 20th of every month. Post the due date, a system-generated message will be sent to all the defaulters asking.
All the authorised signatories of the entity, proprietor of the entity, partners of a firm, directors of companies or the kartas in case of HUFs will also receive the system generated message. If the entity fails to comply, five-days after the due date, an electronic notice will be served. giving it 15 days to furnish the returns. f the notice elicits no response, tax officials have been told to undertake an assessment of the tax liability after factoring in the available data.