Notice to non-filers: electronic FORM GSTR-3A will be issued to registered persons who fail to furnish returns. Rule 9 mandates issuance of a notice in FORM GSTR-3A electronically to any registered person who fails to furnish the prescribed return, thereby providing a procedural step to notify non-filers and prompt compliance under the return-filing framework.
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 non-filers: electronic FORM GSTR-3A will be issued to registered persons who fail to furnish returns.
Rule 9 mandates issuance of a notice in FORM GSTR-3A electronically to any registered person who fails to furnish the prescribed return, thereby providing a procedural step to notify non-filers and prompt compliance under the return-filing framework.
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