Section 46 Maharashtra GST Act 2017
[ Section 46 Maharashtra GST Act 2017 explains Notice to return defaulters and is covered in Chapter IX : Returns ]
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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