Notice to return defaulters requires registered persons to furnish missing GST returns after notice in prescribed form and manner. Where a registered person fails to furnish a GST return required by the Act, the tax administration must issue a notice directing the registered person to furnish the missing return within a specified short compliance period and in the form and manner prescribed by law.
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 requires registered persons to furnish missing GST returns after notice in prescribed form and manner.
Where a registered person fails to furnish a GST return required by the Act, the tax administration must issue a notice directing the registered person to furnish the missing return within a specified short compliance period and in the form and manner prescribed by law.
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