section 46
Notice to return defaulters
The Chhattisgarh Goods and Services Tax Act, 2017Tax2017138 of 177 sections available21 chapters
Chapter IX RETURNS
Statutory text
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.
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