Notice to return defaulters requires registered persons who omit required GST returns to be issued a prescribed notice compelling filing. Where a registered person fails to furnish a return under the specified return provisions, a notice must be issued requiring the person to furnish the return within fifteen days in the prescribed form and manner, establishing a mandatory procedural step to secure compliance with return filing obligations.
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 who omit required GST returns to be issued a prescribed notice compelling filing.
Where a registered person fails to furnish a return under the specified return provisions, a notice must be issued requiring the person to furnish the return within fifteen days in the prescribed form and manner, establishing a mandatory procedural step to secure compliance with return filing obligations.
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