Failure to file GST returns triggers issuance of notice requiring the registered person to file within a prescribed period. The statute requires that when a registered person fails to furnish a return under sections 39, 44 or 45, a notice must be issued requiring the person to furnish the outstanding return within fifteen days in such form and manner as may be 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.
Failure to file GST returns triggers issuance of notice requiring the registered person to file within a prescribed period.
The statute requires that when a registered person fails to furnish a return under sections 39, 44 or 45, a notice must be issued requiring the person to furnish the outstanding return within fifteen days in such form and manner as may be prescribed.
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