Notice to registered taxable person: file outstanding GST return within 15 days or face assessment proceedings. Form GST-3A notifies a registered taxable person that returns for the specified tax period have not been filed and directs filing within 15 days of service; failure to file will result in initiation of assessment proceedings under the relevant provision and no further notice will be issued.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice to registered taxable person: file outstanding GST return within 15 days or face assessment proceedings.
Form GST-3A notifies a registered taxable person that returns for the specified tax period have not been filed and directs filing within 15 days of service; failure to file will result in initiation of assessment proceedings under the relevant provision and no further notice will be issued.
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