Section 46 of Sikkim GST Act 2017
[ Section 46 of Sikkim GST Act 2017 explains Notice to return defaulters and is covered in CHAPTER IX RETURNS ]
[ Enforced with effect from 1-7-2017. ]
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.