Section 46 of CGST Act of the CGST Act as amended by the Finance  Act 2023

Note:  Section 46 of the CGST Act is amended retrospectively by  Finance  Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color.

TEXT on the section 46 of the CGST Act :

Section 46 of CGST Act provide for notice to return defaulters

“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.”

Chart of the section 46 :

Go to Section 45 of CGST Act 

Go to Section 47 of CGST Act