Section 46 - Requirement to Submit Overdue Returns
If a registered person does not file a return as required under Section 39, Section 44, or Section 45 of the GST laws, authorities will issue a notice. This notice demands that the person submits the overdue return within fifteen days, following the prescribed form and manner.
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46. Notice to return defaulters
Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.
