Sec 46 – Notice to return defaulters

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Sec 46 – Notice to return defaulters 2017-04-14T14:54:24+00:00

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  • Ashish BadalaCA Ashish Badala
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    #1498 |

    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.

    Priya MadrechaPriya Madrecha
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    46.1  Introduction
    This section applies to all registered person who fail to furnish return under section 39 or section 44.
    46.2  Analysis
    Notice to defaulter
    Notice in FORM GSTR–3A shall be issued electronically to a registered person who have failed to file return under 39 (monthly return) and under section 44 (annual return) requiring him to file a return within 15 days.

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