Provisions under Section 46 of the CGST Act 2017 relating to “Notice to Return Defaulters”:
Section 46: Notice to Return Defaulters (CHAPTER IX: RETURNS) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 46 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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