Notice to return defaulters requires registered taxpayers to file pending GST returns within a prescribed short period. A registered person who fails to furnish a statutory GST return must be issued a formal notice requiring them to furnish the outstanding return within fifteen days in the prescribed form and manner; the provision establishes issuance of a notice as the administrative remedy for return non-compliance.
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 taxpayers to file pending GST returns within a prescribed short period.
A registered person who fails to furnish a statutory GST return must be issued a formal notice requiring them to furnish the outstanding return within fifteen days in the prescribed form and manner; the provision establishes issuance of a notice as the administrative remedy for return non-compliance.
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