Section 46 of Sikkim GST Act 2017 : Notice to return defaulters
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… Read More »