Section 46 of Sikkim GST Act 2017 : Notice to return defaulters

By | July 1, 2017
(Last Updated On: May 18, 2018)

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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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