Non-filing, late-filing and short-filing of return
Para 3.13
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.13 Non-filing, late-filing and short-filing of return
A. Non-Filers & Late-Filers
In case of failure by the taxpayer to submit periodic returns, a defaulter list will be generated by the IT system by comparing the return filers with the registrant database. Such defaulter list will be provided to the respective GST Authorities for necessary enforcement and follow up action.
GST Common Portal can auto generate and send the notice to all non-filers (being done by many State VAT authorities) in the form of email and SMS. Jurisdictional tax authorities
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