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<h1>Non-compliance with GST Act Sections 39, 44, 45 triggers notice to file return within 15 days.</h1> Under the Rajasthan Goods and Services Tax Act, 2017, if a registered person fails to submit a return as required by sections 39, 44, or 45, a notice will be issued. This notice mandates the defaulter to file the return within fifteen days in the prescribed form and manner.