Notice to non-filers: electronic FORM GSTR-3A must be issued when a registered taxable person fails to furnish a return. An electronic notice in FORM GSTR-3A shall be issued to a registered taxable person who fails to furnish the prescribed return, specifying the trigger (failure to furnish), the recipient (registered taxable person), the medium (electronic), and the prescribed notice format (FORM GSTR-3A).
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Provisions expressly mentioned in the judgment/order text.
Notice to non-filers: electronic FORM GSTR-3A must be issued when a registered taxable person fails to furnish a return.
An electronic notice in FORM GSTR-3A shall be issued to a registered taxable person who fails to furnish the prescribed return, specifying the trigger (failure to furnish), the recipient (registered taxable person), the medium (electronic), and the prescribed notice format (FORM GSTR-3A).
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