State Act
46
Section 46. Notice to return defaulters.
Jharkhand Goods and Service Tax Act, 2017
Act no. 12 of 20172017In forceJharkhand (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.