Section 46 – Notice to Return Defaulters
Section 46 of CGST Act, 2017 – Notice to Return Defaulters
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Scope and Purpose of Section 46
Section 46 empowers the proper officer to issue a notice to a registered person who fails to furnish a return under GST.
This section acts as:
- A statutory reminder
- A compliance enforcement tool
- A pre-condition for assessment under Section 62
2. Statutory Provision – Section 46
Section 46:
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.
3. Returns Covered Under Section 46
Notice under Section 46 can be issued for default in filing:
- Return under Section 39 (monthly / quarterly return)
- Annual return under Section 44
- Final return under Section 45
Thus, this section covers almost all critical returns.
4. Form of Notice
The notice to return defaulter is issued in:
- FORM GSTR-3A
This form is system-generated on the GST portal and served electronically.
Relevant Rule:
5. Time Limit Given in Notice
The notice requires the registered person to:
- Furnish the pending return
- Within 15 days of service of notice
This is a statutory opportunity to comply before coercive action is initiated.
6. Consequences of Ignoring Section 46 Notice
If the registered person:
- Fails to file return within 15 days
then the proper officer may:
- Proceed with best judgment assessment under Section 62
- Initiate cancellation of registration
- Levy late fee and interest
Thus, Section 46 is a gateway provision.
7. Section 46 and Best Judgment Assessment
Issuance of notice under Section 46 is:
- A mandatory step before assessment under Section 62
Without serving a Section 46 notice, best judgment assessment may become legally vulnerable.
8. Practical Compliance Advice
- Never ignore GSTR-3A notice
- File return even if nil or late
- Pay late fee and interest promptly
- Respond before the 15-day deadline
Filing return after notice prevents escalation of proceedings.
9. Common Misconceptions
- Believing notice is optional or auto-generated only
- Waiting for assessment order
- Assuming cancellation will stop liability
These misconceptions lead to serious litigation.
10. Related Provisions
- Section 39 – Furnishing of returns
- Section 44 – Annual return
- Section 45 – Final return
- Section 62 – Best judgment assessment
11. Professional Insight
A Section 46 notice is the last friendly knock before the department takes unilateral action. Timely compliance at this stage can save substantial tax, interest and litigation cost.
Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Future amendments or judicial pronouncements may require revision.
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