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Issued when a taxpayer fails to file their GST returns (GSTR-1, GSTR-3B, or any other return) within the due date.The notice typically mentions the penalty for late filing and the deadline to submit the return. GST Notice for Tax Payment Defaults:
Issued if there is a short payment or non-payment of GST. It includes a demand for the payment of the outstanding tax along with interest and penalties.If the taxpayer has not paid the correct amount of tax despite having filed the returns, the notice may specify the amount due and request payment within a certain period.
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