Notice to return defaulters: registered persons failing to file prescribed GST returns must be directed to file within prescribed period. A notice requirement compels registered persons who fail to furnish returns under sections 39, 44 or 45 to be served with a notice directing them to furnish the omitted return within fifteen days in the form and manner prescribed.
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 return defaulters: registered persons failing to file prescribed GST returns must be directed to file within prescribed period.
A notice requirement compels registered persons who fail to furnish returns under sections 39, 44 or 45 to be served with a notice directing them to furnish the omitted return within fifteen days in the form and manner prescribed.
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