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Notice to return defaulters in GSTR-3A requiring him to furnish return within 15 days of notice |
Section 46 read with Rule 68 |
46.1 Notice to return defaulters in GSTR-3A requiring him to furnish return within 15 days of notice
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Where a registered person fails to furnish a return u/s 39 [GSTR-3B, 4,5, 6, 7] or u/s 44 [Annual return in GSTR-9 or 9C] or u/s 45 [Final return in GSTR-10] or u/s 52 [GSTR-8 by ECO] a notice in GSTR-3A shall be issued requiring him to furnish such return within 15 days |
