Chapter IX - Returns
Section 46
Section 46: Notice to return defaulters
Section 46 requires a notice to a registered person who has not filed a return under section 39, 44 or 45.
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Need advice on Section 46?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
A missed covered return can lead to a formal notice requiring filing within fifteen days. The notice form and manner are prescribed.
Key takeaways
Covered defaults
The section names returns under sections 39, 44 and 45.
Notice period
The notice requires the registered person to furnish the missing return within fifteen days.
Response
Identify the exact period and return in the notice, reconcile records and file using the prescribed process.
Covered defaults
The section names returns under sections 39, 44 and 45.
Notice period
The notice requires the registered person to furnish the missing return within fifteen days.
Response
Identify the exact period and return in the notice, reconcile records and file using the prescribed process.
Practical checklist
Do
- Verify the notice and tax periods.
- Locate the missing return and supporting accounts.
- Track the fifteen-day response period and filing acknowledgement.
Avoid
- Rely on an old portal deadline without checking current Rules and notifications.
Frequently asked questions
Does a notice replace the filing duty?
No. The notice calls for the outstanding return to be furnished.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026