Those not filing GST returns may face attachment of property, bank accounts

Those not filing GST returns could face attachment of their properties, including bank accounts, by tax officials. 

According to the standard operating procedure (SoP) issued by the Central Board of Indirect Taxes and Customs (CBIC), the GST commissioner may resort to provisional attachment under the section 83 of the Central GST Act.

Subsequently, he may also cancel registration in cases where the return has not been furnished for a "specified" period, according to the SoP. The duration of the specified period is yet to be decided.

Under the section, the commissioner can attach any property, including bank account of assessees.