State Act
46
Section 46. Notice to return defaulters.
THE ODISHA GOODS AND SERVICES TAX ACT, 2017
Act no. 7 of 20172017In forceOdisha (State Act)
46. 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.