GST Non-Compliance: Automatic Notices, Late Fees, and Penalties for Late or Short-Filing of Returns

Failure to file, late filing, or short-filing of GST returns triggers specific enforcement actions. Non-filers and late-filers are identified through a defaulter list generated by comparing return filers with the registrant database. Notices are sent automatically via email and SMS, and jurisdictional authorities can print and dispatch them. Automatic late fees may be imposed. Short-filers can upload returns without full tax payment for record purposes, but these returns are considered invalid for invoice matching and fund settlement. Such invalid returns are recorded with a transaction ID, and penalties may apply for non-compliance.