Notice to return defaulters


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.


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

Also Read  Bar on jurisdiction of civil courts
You must be logged in to post comments