Important Keyword: Section 39, Section 44, Section 45.
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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.
Download Pdf: https://taxinformation.cbic.gov.in/
