Chapter IX (Sections 37-48) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Accounts and Records. Section 46 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides Notice to return defaulters under CGST Act 2017.
Recently, we have discussed in detail section 45 (i.e. Final Return) of CGST Act 2017. Today, we learn the provisions of section 46 of the CGST Act 2017. Complete Details of CGST Section 46 – Notice to return defaulters. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 46 of CGST Act 2017
Section 46 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), and dated 28.06.2017. In this note, you will learn detail of the provisions of section 46 of CGST Act 2017 read with Central GST Rules 2017.
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.