Notice to return defaulters requires electronic GSTR-3A compliance; failure permits best judgment assessment under GST law. A registered person who fails to furnish prescribed GST returns must be issued a notice requiring electronic filing in FORM GSTR-3A within fifteen days; ... Summary
Notice to return defaulters requires electronic GSTR-3A compliance; failure permits best judgment assessment under GST law.
A registered person who fails to furnish prescribed GST returns must be issued a notice requiring electronic filing in FORM GSTR-3A within fifteen days; this notice procedure applies to failures in periodic and annual returns and initiates the compliance process under the GST framework.
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