1. System generated reminder to be sent 3 days before the due date for filing the return

2. Auto generated mail to be sent after the due date to all the non-filers

3. Within 5 days, notice GSTR 3A would be issued electronically to file returns within 15 days

4. After 15 days, best judgement assessment (in ASMT 13) is done with the available details

5. Returns filed within 30 days from the date of assessment in ASMT 13, would be deemed to be dropped

6. Recovery proceedings would be initiated against non-filers