Single format · FV05-E11-2

Letter to the department on a return that cannot be furnished because of the three-year bar

A single format from the Late Fees, the Three-year Bar and the Non-filer pack. s.37(5) · s.39(11) · s.44(2) · s.52(15) · Rule 142(2).

Length
2 pages
Blanks to fill
39
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Letter to the department on a return that cannot be furnished because of the three-year bars.37(5) · s.39(11) · s.44(2) · s.52(15) · Rule 142(2)39 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

On the letterhead of the taxpayer

To
The [Superintendent / Assistant Commissioner / Deputy Commissioner] of [Central / State] Tax
[Range / Ward], [Division], [Commissionerate]

Sub: Returns for the tax period(s) [Tax periods that cannot be filed] incapable of being furnished on the common portal by reason of section [37(5) / 39(11) / 44(2) / 52(15)] of the CGST Act 2017 — intimation of the position, tender of tax and interest, and request for directions — GSTIN [Taxpayer's GSTIN]

13 more paragraphs and tables follow in the full format.

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