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Section 46. Notice to return defaulters. –

by | Aug 29, 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 comments

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Important Keyword: Section 39, Section 44, Section 45.

GST 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 in such form and manner as may be prescribed.

*Enforced w.e.f. 1st July, 2017.

Read More: Notification No. 27/2019 – Central Tax (Rate): Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of Goods and Services Tax on goods as per recommendations of the Goods and Services Tax Council in its 38th Meeting.

Web Stories: Notification No. 27/2019 – Central Tax (Rate): Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of Goods and Services Tax on goods as per recommendations of the Goods and Services Tax Council in its 38th Meeting.

Download Pdf: https://taxinformation.cbic.gov.in/