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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 46 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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