Notice to return defaulters requires registered persons to file outstanding GST returns within the prescribed timeframe upon notice. Where a registered person fails to furnish a GST return under the applicable return provisions, the tax authority must issue a notice to return defaulters requiring the person to furnish the outstanding return within fifteen days 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 file outstanding GST returns within the prescribed timeframe upon notice.
Where a registered person fails to furnish a GST return under the applicable return provisions, the tax authority must issue a notice to return defaulters requiring the person to furnish the outstanding return within fifteen days in the form and manner prescribed by law.
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