notice u/s 46.

Hi,

filed all monthly GST returns GSTR1 and GSTR3B, still got E-mail from ETO .

         Notice to return defaulter u/s 46 for not filing 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 returns of all the 12 months (July,17 to June,18) 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 w
ill also be liable to pay interest and penalty as per provisions of the Act.

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

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       The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order.

Thanks.