WebJun 6, 2024 · GSTR-3A is a notice to return defaulter under section 46 r/w sections 62 of CGST Act, 2024 r/w CGST Rule 68. ... The above article on gst -notice us sec-46 is very useful.I also recieved 2 noticices from department issued by suprientandant that returns have not been filed whereas all the returns due under act was filed moreover taxpayers … WebNov 9, 2024 · GSTR 3A notices are being issued to the return filing defaulters under GST. Under the GST model the registered taxpayers are required to submit the various periodic return. Non-filing of which can lead to levy of late fees and interest etc accompanied by a notice in Form GSTR 3A.
Section 46 of CGST Act 2024: Notice to Return Defaulters
WebFeb 10, 2024 · Now, the Board vide Circular No. 31/05/2024–GST dated 9th February, 2024 has empowered Superintendents of Central Tax also to issue show cause notices and orders under section 74 of the CGST Act. In other words, all officers up to the rank of Additional/Joint Commissioner of Central Tax are assigned as the proper officer for … WebCalcutta HC quashes GST notice issued on Dead Person. [Kakali Saha vs State of West Bengal & Ors.] In a recent decision the Calcutta High Court quashed GST… looney toons store locations
CBDT notifies ‘Central Board of Secondary Education’ Under section …
WebJun 10, 2024 · Section 46 of CGST Act, 2024 explains Notice to return defaulters as below: (The amendments if any will also be updated here soon). The extract of Section 46 of CGST Act,2024 quoted below: 46 Notice to return defaulters . 46. Where a registered person fails to furnish a return under section 39 or section 44 or. section 45, a notice shall be ... WebJun 1, 2024 · GSTR-3A. As per the rule sixty-eighth of CGST rules, GSTR-3A could be a notice for not filing GST returns issued under the GST laws. A notice in type GSTR-3A shall be issued, electronically, to a registered entity who fails to furnish return under section 39 or section 42 or section 45 or section 52. GSTR-3A is issued by the GST … WebApr 18, 2024 · Section 46 of CGST Act provide for notice to return defaulters. “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.”. Consultease Administrator. Consultant. Faridabad ... looney toons road runner cartoons