Section 46 of CGST Act

Notice to Return Defaulters

 

 

Enforced w.e.f. 1-7-2017.

 

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.

 

 

See rule 68 of the CGST Rules, 2017 and

form No. GSTR– 3A of the CGST Rules, 2017.

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