Daily archives: January 5, 2020


Legal Warning for Non-filers of GST Return-SOP 24/12/2019

Legal Provisions for Non-Filers or say “return defaulters” Section 46 of CGST Act 2017 identifies a registered person as tax return “defaulter” who fails to furnish a return under section 39 (Monthly/quarterly return) or section 44 (annual return) or section 45 (Final return). Sometimes, these persons also called as non-filers. […]