§ 46 Central Goods and Services Tax Act, 2017
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Section 46. Notice to return defaulters

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Act
Central Goods and Services Tax Act, 2017
Section number
46

Section reader

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.