Section 46 Jammu & Kashmir GST Act 2017
( Section 46 Jammu & Kashmir 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, 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.
Jammu & Kashmir GST Act 2017
J & K GST Rules 2017
J & K GST Notifications
J & K GST Rates Notifications
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