Section 46
Notice to return defaulters
In force
Section 46. 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-46.html
- Source confidence: Pending verification
Quick facts
- Section
- 46
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 2