State Act

46

Section 46. Notice to return defaulters.

The Telangana Goods and Services Tax Act, 2017.

Act no. 23 of 20172017In forceTelangana (State Act)

46. Where a registered person fails to furnish a return under section 39, 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.