Section 46
Notice to return defaulters.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.