Notice to Return Defaulter u/s 46 for Not Filing Return
Goods and Services Tax Network (GSTN) has been issuing notices to businesses registered under Goods and Services Tax for non-filing of GST Return on GST Common Portal. It has caused panic to many taxpayers who have no idea as to why they have received such notices. Below is a sample mail which many taxpayers have received:
Notice to return defaulter u/s 46 for not filing return
Tax Period- January, 2018 Type of Return– GSTR-3B
1. Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return 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.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order.
Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
Cancellation order No.– Date – Application Reference Number, if any — Date –
1. Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.
Designation: Proper Officer cum Assessing Authority
Taxpayers need to understand that these are system generated emails based of pre-defined rules. It’s not necessarily required to panic if you have filed all the returns on time. However if you have not filed any return and have missed the timeline to file such GST return, then these notices are genuine and taxpayers shall file the pending returns.
Need help in filing your GST Return? Write to us at [email protected]