Notice to return defaulters requires registered taxpayers to furnish omitted returns within a prescribed timeframe under the GST law. Where a registered taxable person fails to furnish a return under the return provisions, a notice to return defaulters must be issued requiring the taxable person to furnish the omitted return within fifteen days in the form and manner prescribed by law.
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 return defaulters requires registered taxpayers to furnish omitted returns within a prescribed timeframe under the GST law.
Where a registered taxable person fails to furnish a return under the return provisions, a notice to return defaulters must be issued requiring the taxable person to furnish the omitted return within fifteen days in the form and manner prescribed by law.
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