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<h1>Notice Issued for Non-Submission of GST Return Under Section 32; Defaulters Must Comply Within Specified Timeframe</h1> Section 32 of the Model GST Law, 2016 mandates that if a registered taxable person does not submit a return as required under sections 27 or 31, a notice will be issued. This notice will instruct the defaulter to file the return within a specified timeframe and in a prescribed format and manner.