Form GSTR – 3A (Notice to return defaulter u/s 46 for not filing return )

Form GSTR – 3A

[See rule 68]

 

Ref­er­ence No: Date:

 

To

               GSTIN

———————– Name

                               Address

 

Notice to return default­er u/s 46 for not fil­ing return Tax Peri­od —   Type of Return -

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

 

3. Please note that no fur­ther com­mu­ni­ca­tion will be issued for assess­ing the

 

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

 

Or

 

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 -

 

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
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 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

Sig­na­ture Name Designation

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