Section 46 of CGST Act 2017: Notice to Return Defaulters

Section 46 : “Notice to Return Defaulters” (CGST Act, 2017)

Provisions under Section 46 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Notice to Return Defaulters”, are as under:

Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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