FORM GSTR – 3A|Notice to return defaulter u/s 46 for not filing return

Notice to return defaulter u/s 46 for not filing return

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

Being a registered taxpayer, you are required to furnish return/s for the supplies made or received and to discharge resultant tax liability for the
aforesaid tax period/s by due date. It has been noticed that you have not filed the said return/s till date

You are, therefore, requested to furnish the said return/s within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based
on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act

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