Notice to return defaulters: registered persons must furnish prescribed GST returns within a limited period after notice. A registered person who fails to furnish a return under the specified return provisions is subject to a statutory notice requiring submission of the omitted return in the prescribed form and manner within a limited period, enabling administrative enforcement of return-filing obligations through issuance of a notice to return defaulters and a short compliance window.
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 must furnish prescribed GST returns within a limited period after notice.
A registered person who fails to furnish a return under the specified return provisions is subject to a statutory notice requiring submission of the omitted return in the prescribed form and manner within a limited period, enabling administrative enforcement of return-filing obligations through issuance of a notice to return defaulters and a short compliance window.
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