Return non-compliance: notice compels registered persons to furnish missing GST returns within prescribed timeframe and manner. Where a registered person fails to furnish a return under section 39, 44 or 45, a notice shall be issued requiring him to furnish such return within the prescribed period and in the prescribed form and manner.
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Provisions expressly mentioned in the judgment/order text.
Return non-compliance: notice compels registered persons to furnish missing GST returns within prescribed timeframe and manner.
Where a registered person fails to furnish a return under section 39, 44 or 45, a notice shall be issued requiring him to furnish such return within the prescribed period and in the prescribed form and manner.
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