Section 46 UP GST Act 2017 : Notice to return defaulter
Section 46 UP GST Act 2017 [ Section 46 UP GST Act 2017 explains Notice to return defaulter and is covered in Chapter IX : Returns ] Notice to return defaulter 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… Read More »