Section 46 of CGST Act, 2017 -Notice toreturndefaulters

Section 46 of CGST Act, 2017 -Notice toreturndefaulters

Section 46 of CGST Act, 2017 -Notice toreturndefaulters Section 46 of CGST Act,2017 from bare act : - Where a registered person fails to fur

authorAnkita KhetandateOct 28, 2017
Last update on Oct 28, 2017
Section 46 of CGST Act, 2017 -Notice toreturndefaulters Section 46 of CGST Act,2017 from bare act : - Where a registered person fails to furnish a return under section 39 or section 44 orsection 45, a notice shall be issued requiring him to furnish such return within fifteen days insuch form and manner as may be prescribed.

CHAPTER IX

RETURNS

Chapter IX of the CGST Act,2017 covers twelve sections relating to RETURNSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 37 :Furnishingdetails ofoutwardsupplies Section 38 :Furnishingdetails ofinwardsupplies Section 39 :Furnishing ofreturns Section 40 :First return Section 41 :Claim ofinput taxcredit andprovisionalacceptancethereof Section 42 :Matching,reversal andreclaim ofinput taxcredit Section 43 :Matching,reversal andreclaim ofreduction inoutput taxliability Section 44 :Annual return Section 45 :Final return Section 46 :Notice toreturndefaulters Section 47 :Levy of latefee Section 48 :Goods andservices taxpractitioners

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