Section Section 46 i.e. Notice to Return Defaulters under GST

Financial Year: 2017

Section 46 of CGST Act

Notice to Return Defaulters

 

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.

 

 

Thanks & Regards

CA Rahul Gupta