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.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. 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. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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

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