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.
Section 46: Notice to return defaulters.
The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017
Where this provision sits
| Act | The Central Goods and Services Tax Act, 2017 |
|---|---|
| Section | 46 |
| Marginal note | Notice to return defaulters. |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 2 |
Judgments that turned on this provision
- WP/29829/2024 of M/s Munchester, Vs The State of Andhra Pradesh,High Court of Andhra Pradesh · 2026-01-19
- CWJC/5308/2025 of Maa Durga Trading Corporation Vs The State of BiharPatna High Court · 2025-09-16
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