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, 10 months ago

Analysis

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.

By TECZE consultancy, 8 months, 3 weeks ago

Sir not filed the mintmon returns since July 2017. Received the notice too 2 days ago for file returns in 15 days. Can I file all the returns together today

Please, Login to provide explanation for this section.

Never File Wrong GSTR-1

Check your GST numbers in bulk. Check unlimited GST numbers with very cheap packages.

Used by
Browse all sections of CGST ACT, 2017
Ask Question