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<h1>Taxpayers Must Respond to Section 46 Notice for Default in Filing GST Returns; Form GSTR-3A Issued for Non-compliance.</h1> A notice under section 46 requires a taxpayer to return a default in filing GST returns. Form GSTR-3A is issued to taxpayers who fail to file their GST returns on time, as per the GST Returns - Final Draft Rules dated June 3, 2017. This statutory provision mandates the submission of necessary tax documentation to ensure compliance with taxation laws and regulations. Failure to adhere to these requirements may result in penalties or further legal action as outlined in the relevant legislation and rules governing GST compliance.