Chapter IX CGST Returns (Section 37 to 48)
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Chapter IX CGST Returns (Section 37 to 48)
Last updated at April 16, 2024 by Teachoo
According to Section 46 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
