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<h1>Non-compliance Alert: File GST Returns under Sections 39, 44, or 45 Within 15 Days of Notice Receipt</h1> When a registered person under the Bihar Goods and Services Tax Act, 2017 fails to submit a return as required by sections 39, 44, or 45, a notice will be issued. This notice mandates the person to file the return within fifteen days in the prescribed form and manner.