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 ... Summary
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.
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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