Section 46 - Notice to return defaulters in GSTR-3A

Contents

Para	Topics	Section/Rules/N/C/O
46.1	Notice to return defaulters in GSTR-3A requiring him to furnish return within 15 days of notice	Section 46 read with Rule 68

46.1 Notice to return defaulters in GSTR-3A requiring him to furnish return within 15 days of notice

Section 46 read with Rule 68

Where a registered person fails to furnish a return

u/s 39 [GSTR-3B, 4,5, 6, 7] or

u/s 44 [Annual return in GSTR-9 or 9C] or

u/s 45 [Final return in GSTR-10] or

u/s 52 [GSTR-8 by ECO]

a notice in GSTR-3A shall be issued requiring him to furnish such return

within 15 days