Notice to return defaulters, Sec 46 of CGST Act, 2017



Section 46 of CGST Act, 2017 Notice to return defaulters


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The below post explains about Notice to return defaulters under section 46 of CGST Act,2017.


Section 46 of CGST Act, 2017 explains Notice to return defaulters as below: (The amendments if any will also be updated here soon).


The extract of Section 46 of CGST Act,2017 quoted below:


46  Notice to return defaulters


Sec 5, Levy and Collection, IGST Act,201746. 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.


The above information clarifies about Notice to return defaulters under section 46 of CGST Act,2017.  


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