State Act

46

Section 46. Notice to return defaulters

The Andhra Pradesh Goods and Services Tax Act, 2017

Act no. 16 of 20172017In forceAndhra Pradesh (State Act)

46. 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.