Section 46 of Punjab GST Act 2017 : Notice to return defaulters.
Section 46 of Punjab GST Act 2017 ( Section 46 of Punjab 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… Read More »