Failure to file GST returns triggers a mandatory notice requiring submission of the omitted return within the prescribed period under law. A registered person who fails to furnish a GST return under the filing provisions is subject to a notice to return defaulters, requiring submission of the return within a prescribed period and in the form and manner prescribed, to enforce the statutory return filing obligation.
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.
Failure to file GST returns triggers a mandatory notice requiring submission of the omitted return within the prescribed period under law.
A registered person who fails to furnish a GST return under the filing provisions is subject to a notice to return defaulters, requiring submission of the return within a prescribed period and in the form and manner prescribed, to enforce the statutory return filing obligation.
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