Section 46 of CGST Act 2017: Notice to Return Defaulters

Section 46 of CGST Act 2017: Notice to Return Defaulters

Provisions under Section 46 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Notice to Return Defaulters”, are as under:

Section 46 of CGST Act 2017: Notice to Return Defaulters (CHAPTER IX – RETURNS)

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.

—–

The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. of India on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the CGST (Amendment) Act 2018 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

Related Posts:

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Leave a Reply