State Act
46
Section 46. Notice to return defaulters.
THE BIHAR GOODS AND SERVICES TAX ACT, 2017
Act no. 12 of 20172017In forceBihar (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.