Section 46 of CGST Act, 2017 : Section 46: Notice To Return Defaulters

Explanation using Example

Imagine a business owner, Mr. Sharma, who is registered under the GST regime. He is required to file his monthly GST returns through form GSTR-3B by the 20th of the following month under section 39. However, due to some oversight, he fails to file his return for the month of January by the due date. The tax authorities, upon noticing this, issue a notice to Mr. Sharma under Section 46 of the Central Goods and Services Tax Act, 2017. The notice requires him to furnish the missed return within fifteen days, specifying the form and manner he should adhere to for compliance. If Mr. Sharma still fails to comply within the given timeframe, he may be subject to further legal action and penalties as prescribed by the law.