Failure to file GST returns triggers issuance of notice requiring the registered person to file within a prescribed period. The statute requires that when a registered person fails to furnish a return under sections 39, 44 or 45, a notice must be issued requiring the person to ... Summary
Failure to file GST returns triggers issuance of notice requiring the registered person to file within a prescribed period.
The statute requires that when a registered person fails to furnish a return under sections 39, 44 or 45, a notice must be issued requiring the person to furnish the outstanding return within fifteen days in such form and manner as may be prescribed.
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