GST return defaulter notice requires filing within fifteen days when prescribed returns are not furnished. A registered person who fails to furnish a return under section 39, section 44 or section 45 is liable to receive a notice to return defaulters requiring the return to be furnished within fifteen days in the prescribed form and manner. The provision operates as a compliance mechanism for overdue GST return filing and sets a mandatory notice procedure triggered by non-furnishing of returns under the specified sections.
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.
GST return defaulter notice requires filing within fifteen days when prescribed returns are not furnished.
A registered person who fails to furnish a return under section 39, section 44 or section 45 is liable to receive a notice to return defaulters requiring the return to be furnished within fifteen days in the prescribed form and manner. The provision operates as a compliance mechanism for overdue GST return filing and sets a mandatory notice procedure triggered by non-furnishing of returns under the specified sections.
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