Notice to return defaulters: registered persons failing to file GST returns must be required to furnish them within a prescribed period. Where a registered person fails to furnish a return under the statutory return provisions, a notice shall be issued requiring the person to furnish such return within fifteen days in such form and manner as may be prescribed, establishing a time bound administrative mechanism to compel compliance with return filing obligations.
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 GST returns must be required to furnish them within a prescribed period.
Where a registered person fails to furnish a return under the statutory return provisions, a notice shall be issued requiring the person to furnish such return within fifteen days in such form and manner as may be prescribed, establishing a time bound administrative mechanism to compel compliance with return filing obligations.
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