Notice to return defaulters: registered persons failing to file GST returns must be required to furnish returns in prescribed form and time. Section 46 requires that where a registered person fails to furnish a return under sections 39, 44 or 45, a notice shall be issued requiring him to furnish such return within the period and in the form and manner prescribed, thereby constituting a mandatory procedural step to secure compliance with return-filing obligations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice to return defaulters: registered persons failing to file GST returns must be required to furnish returns in prescribed form and time.
Section 46 requires that where a registered person fails to furnish a return under sections 39, 44 or 45, a notice shall be issued requiring him to furnish such return within the period and in the form and manner prescribed, thereby constituting a mandatory procedural step to secure compliance with return-filing obligations.
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