Section 46 of CGST Act:Notice to return defaulters (updated till on October 2023)
Section 46 of CGST Act of the CGST Act as amended by the Finance Act 2023
Note: Section 46 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color.
TEXT on the section :
Section 46 of CGST Act provide for 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.”
Chart of the section :
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