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of <h1>Non-filing of GST Return Triggers Notice; File Overdue Return Within 15 Days as per Sections 34, 39, 40</h1> A registered taxable person who does not submit a return as required under sections 34, 39, or 40 of the Model GST Law will receive a notice. This notice mandates the person to file the overdue return within fifteen days, following the prescribed form and manner.
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