Section 46 Odisha GST Act 2017 : Notice to return defaulters

By | July 11, 2017
(Last Updated On: July 11, 2017)

Section 46 Odisha GST Act 2017

[ Section 46 Odisha GST Act 2017  explains Notice to return defaulters  and is covered in Chapter IX : Returns    ]

Notice to return defaulters

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.


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