Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter IX · Returns

46Notice to return defaulters.

Section 46 · Chapter IX · page 51 of the Act

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.

Other provisions that mention Section 46

Section 46 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.