Non filing of GST returns.

TAXPAYER HAVE TO FACE PENALTY INTEREST AND LATE FEE 

Can you please enlighten me with the section number?

As per rule 68 of CGST rules, GSTR-3A is a notice for not filing GST returns issued under the GST regulations.

A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.

GSTR-3A is issued by the GST department when a taxpayer has not filed GST returns continuously.