Notice to return defaulters

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Central Goods and Service Tax Act, 2017

Notice to return defaulters (Sec. 46)


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.

Notes

  • This section provides for issuance of notice to registered person who has failed to furnish a return.

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