Notice to return defaulters: statutory notice compels furnishing of missing GST returns within a short prescribed period. Where a registered person fails to furnish a return under sections 39, 44 or 45, the tax authority must issue a notice requiring the person to furnish the missing return within fifteen days in the form and manner prescribed, creating a mandatory short-term compliance opportunity before further administrative measures.
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: statutory notice compels furnishing of missing GST returns within a short prescribed period.
Where a registered person fails to furnish a return under sections 39, 44 or 45, the tax authority must issue a notice requiring the person to furnish the missing return within fifteen days in the form and manner prescribed, creating a mandatory short-term compliance opportunity before further administrative measures.
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