Non-filing, late-filing and short-filing of return

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..... tem by comparing the return filers with the registrant database. Such defaulter list will be provided to the respective GST Authorities for necessary enforcement and follow up action. GST Common Portal can auto generate and send the notice to all non-filers (being done by many State VAT authorities) in the form of email and SMS. Jurisdictional tax authorities can get the same printed and dispat .....

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..... will be allowed to be uploaded but it will be treated as an invalid return and this return will not be used for matching of invoices and settlement of funds. Any invalid return (including the one not supported by full payment) will merely be recorded with unique transaction ID, but not accepted in the system, and that aspect will be made known to the taxpayer at the time of communicating the I .....

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