Section 46 of Rajasthan GST Act: “Notice to Return Defaulters”

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

Provisions under Section 46 of the Rajasthan GST 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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