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Section 46 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
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.
Related Sections
- Section 99: Appellate Authority for Advance Ruling
- Section 73: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
- Section 25: Procedure for registration
- Section 39: Furnishing of returns
- Section 50: Interest on delayed payment of tax
Related Acts
* Only for reference.