GST Gyaan GST Gyaan

Section 46 - Notice to return defaulters

46. Notice to return defaulters.[1]

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[R-68].
 

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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