Notice to return defaulters requires registered persons to file missed GST returns within prescribed timeframe and form. Section 46 requires that when a registered person fails to furnish a return under sections 39, 44 or 45, a notice be issued requiring the person to ... Summary
Notice to return defaulters requires registered persons to file missed GST returns within prescribed timeframe and form.
Section 46 requires that when a registered person fails to furnish a return under sections 39, 44 or 45, a notice be issued requiring the person to furnish the omitted return within fifteen days in the prescribed form and manner.
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