https://www.taxtmi.com/circulars?id=69979 GSTN functionality on the BOWEB Portal provides an automated mechanism for monitoring return defaulters and initiating notice-based follow-up under Section 46. The system sends a Notice to Return Defaulter (GSTR-3A) automatically after six days from the due date for filing GSTR-3B, and tax officials can view the list of taxpayers to whom such notices have already been sent through the statutory functions and quick links available on the portal. The portal also enables identification of non-filers after notice and initiation of assessment of non-filers through the BOWEB interface. en-us Tue, 17 Aug 2021 00:00:00 +0530 Wed, 06 May 2026 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69979 GSTN functionality on the BOWEB Portal provides an automated mechanism for monitoring return defaulters and initiating notice-based follow-up under Section 46. The system sends a Notice to Return Defaulter (GSTR-3A) automatically after six days from the due date for filing GSTR-3B, and tax officials can view the list of taxpayers to whom such notices have already been sent through the statutory functions and quick links available on the portal. The portal also enables identification of non-filers after notice and initiation of assessment of non-filers through the BOWEB interface. Circulars GST - States Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69979