Notice u/s. 46 for default in filing returns.

Mohan Kale (342 Points)

24 February 2022  
An assessee is in receipt of notice u/s.46 in form 3A for default in filing GST returns (and payment of tax) from November 2021.

The asseessee is financial problems due to non-receipts from his parties against sales made in November and onward. Due to this, tax cannot be paid and hence even returns are pending.

What recourse the assessee can take in such situation? What remedy is available? If the assessee's failure continues, his registration might get cancelled.