Gst Non Filling Return Notice

How to draft reply of non filing of GSTR 1 and GSTR 3b Notice issued by GST department under section 125

Replies (5)
Quick Summary
For non filing of GSTR 1 and 3B, proper notice is under Sec 46, followed by assessment under Sec 62 if ignored. Sec 125 is general and should not override specific provisions. Reply should cite correct sections and explain compliance.

Department should issue notice under section 46 of the CGST Act 2017 , for non filing of GST return ( GSTR1&GSTR3B) and not under section 125 , if reply was not received under section 46 notice , then best judgement assessment is done by the assessing officer under section 62 of the CGST Act . 

please refer section 46 & 62 of the CGST Act and confirm 

If returns were not filed 

1) Notice under section 46 of the CGST Act 

2) section 62 of the CGST act best judgement assessment is done , if no reply to notice under section 46 within time limit . 

3) late fees under section 47 of the CGST Act applicable 

4) Recovery under section 79 of the CGST Act 2017 

5) possiable demand under section 73 if tax short paid 

So Specific provisions is alrady pricribed in the Act , section 125 of should Gen provsion should be applied , Gen provsion can not override Specfic provisions,

please correct in the last sentence  GEN provision should not be applied .

Take more opnion on this query 

GST notices usually come from mismatches between your filed returns and your invoices. Most common causes are wrong GSTIN, incorrect tax type (CGST/SGST vs IGST), or HSN code errors.

Before responding to the notice, first validate all your invoices to identify the exact error. I built invoicecheck.in for exactly this — it checks 15 compliance rules in 15 seconds and tells you specifically what's wrong and how to fix it.

First check is free, no signup needed. Hope it helps resolve your notice quickly 🙏

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details