Notice to return defaulter u/s 46 for not filing annual return

In FORM GSTR-3A, the following shall be inserted at the end, namely:-

Or

Notice to return defaulter u/s 46 for not filing annual return

Financial year- Type of Return –GSTR-9/GSTR-9A

Being a registered taxpayer, you are required to furnish annual return for the supplies made or received and/or to include self-certified reconciliation statement for the aforesaid financial year by due date. The due date specified for filing annual return for the said financial year is over and it has been noticed that you have not filed the said return till date.

2. You are, therefore, requested to furnish the said return within 15 days failing which appropriate action including imposition of penalty as per law will be taken.

3. This notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the show cause notice of penalty proceeding.

4. This is a system generated notice and does not require signature.”.

The Central Goods and Services Tax (Second Amendment) Rules, 2023, vide Notification No. 38/2023- Central Tax dated August 04, 2023.