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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Non-Compliance Notice Issued for Failure to File Return Under Section 46 of Assam GST Act, 2017</h1> Under Section 46 of the Assam 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 overdue return within fifteen days, following the prescribed form and manner.
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