If a registered person does not submit their tax return as required under sections 39, 44, 45, or 52, they will receive an electronic notice. This notice will be in the form of FORM GSTR-3A. These sections relate to the obligations of registered persons to file their tax returns regularly. The notice serves as a reminder and a prompt for the registered person to comply with their filing duties.
Note: It is an AI generated summary for reference purpose only.
