Notice To Return Defaulters U/S.46 for GSTR3B

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This query is : Resolved

GANESAN C (Querist)

30 November 2019 Dear Experts,I am doing GST registered business. While registration to Choose Return Type REGULAR later date... I have changed to COMPOSITION type with quarterly return... after one year I have changed REGULAR.... In this all I had filed return regularly.... But now I have received notice from CBDT return default u/s.46. during the period of COMPOSITION with quarterly return... kindly Advise ... What I have to do on this.

JATIN DUGGAL

JATIN DUGGAL (Expert)

01 December 2019 Present all the facts to the adjudicating authority in detailed manner and defend matter accordingly before the same either personally or with the help of professional.

GANESAN C

GANESAN C (Querist)

02 December 2019 How to proceed through online means... Website please provide..

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

04 August 2024 It looks like you’re dealing with a GST compliance issue related to a notice under Section 46 of the CGST Act, which typically pertains to discrepancies or defaults in filing GST returns. Here’s a step-by-step guide on how to proceed:

### 1. **Understand the Notice:**
- Section 46 of the CGST Act generally deals with the notice to a taxpayer regarding non-filing of GST returns. Verify the specific details and periods mentioned in the notice to understand the exact issue.

### 2. **Review Your Filing History:**
- Double-check your GST return filings during the period in question, particularly for the time when you were under the Composition Scheme and then switched back to Regular Scheme. Ensure that all returns (both quarterly for Composition and monthly for Regular) were filed accurately.

### 3. **Log in to the GST Portal:**
- Visit the official GST Portal: [https://www.gst.gov.in](https://www.gst.gov.in)
- Log in using your GSTIN and credentials.

### 4. **Check Your Notices:**
- Navigate to the “Services” tab, then to “User Services,” and select “View Notices and Orders” to check if there are any detailed notices or orders available.

### 5. **Respond to the Notice:**
- If you have not yet responded, go to the “Services” tab, select “Returns,” and then choose “Response to Notice” or a similar option.
- You can provide your explanation or clarification regarding the defaults mentioned. Attach any supporting documents if necessary.

### 6. **File Any Pending Returns:**
- If there are any pending returns that you missed during the Composition period, file them immediately. Go to the “Returns” tab and choose the relevant return type to file.

### 7. **Contact GST Helpdesk:**
- If you’re unsure about the details or need assistance, you can contact the GST helpdesk. They can be reached through:
- **Helpdesk Number:**
- **Email:** helpdesk@gst.gov.in

### 8. **Consult a GST Practitioner:**
- If the issue is complex or you need personalized advice, consider consulting a GST practitioner or tax consultant who can guide you through the resolution process.

### Additional Steps:
- **Keep Records:** Ensure all your records, filings, and communications are documented and easily accessible.
- **Regular Updates:** Stay updated with any notifications or changes in the GST regulations that might affect your filing obligations.

By following these steps, you should be able to address the notice and ensure compliance with GST regulations.

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