Amended and updated notes on section 46 of CGST Act, 2017. Detail discussion on provisions and rules related to notice to return defaulters.
Chapter IX (Sections 37–48) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to returns. Section 46 of CGST 2017 provides for notice to return defaulters.
Recently, we have discussed in detail section 45 (Final return) of CGST Act 2017. Today, we learn the provisions of section 46 of Central GST Act 2017.
Section 46 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 46 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | IX |
| Chapter Name | Returns |
| Section No. | 46 |
| Section Name | Notice to return defaulters |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 46:
- Rule 68: Notice to non-filers of returns
- FORM GSTR-3A: Notice to return defaulter u/s 46 for not filing return
Section 46 of Central GST – Notice to return defaulters1
Section 46 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
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.
- Section 46 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎