Section 46 - Notice to return defaulters of CGST ACT, 2017

          46. 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.

Analysis by Experts

By Zakariya Patel, 2 days, 10 hours ago


Notice to defaulter Notice in FORM GSTR–3A shall be issued electronically to a registered person who have failed to file return under 39 (monthly return) and under section 44 (annual return) requiring him to file a return within 15 days.

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