Notice to defaulters: registered persons must file outstanding GST returns within the prescribed period after receiving notice. Failure by a registered person to furnish a GST return triggers issuance of a notice requiring the registered person to furnish the outstanding 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 defaulters: registered persons must file outstanding GST returns within the prescribed period after receiving notice.
Failure by a registered person to furnish a GST return triggers issuance of a notice requiring the registered person to furnish the outstanding return within fifteen days in the form and manner prescribed.
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