GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 46 – Notice to return defaulters
- CA Ashish BadalaModeratorApril 14, 2017 at 2:54 PMPost count: 184Topics: 181
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Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.Priya MadrechaModeratorMay 23, 2017 at 12:32 PMPost count: 280Topics: 4
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This section applies to all registered person who fail to furnish return under section 39 or section 44.
Notice to defaulter
Notice in FORM GSTR–3A shall be issued electronically to a registered person who have failed to file return under 39 (monthly return) and under section 44 (annual return) requiring him to file a return within 15 days.
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