Section 46 CGST Act 2017
[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]
Summary of Section 46 of CGST Act 2017
- Section 46 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017
- Section 46 CGST Act 2017 explains Notice to return defaulters and is covered in Chapter IX – Returns
- Refer Rule – 68 of CGST Rules 2017 for Notice to non-filers of returns
- Rere Standard Operating Procedure to be followed in case of non-filers of returns, see Circular No. 129/48/2019-GST, dated 24-12-2019.
- Refer GSTR 3A Notice u/s 46 if GST Returns not Filed
Section 46 CGST Act 2017
Notice to return defaulters.
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.
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