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 ...