Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 46, verbatim (show)
* Section 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.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The failure that lets a notice be issued 46 opening words
Questions to answer on the file2 questions
The notice 46 middle words
Questions to answer on the file4 questions
The fifteen days 46 closing words
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section. There is no later amendment footnote on this section. | — | 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 39 | this provision requires Section 39 | 46 "fails to furnish a return under section 39" |
| Section 44 | this provision requires Section 44 | 46 "or section 44" |
| Section 45 | this provision requires Section 45 | 46 "or section 45" |
| Rule 68 of the CGST Rules, 2017 | this provision prescribed by rule 68 of the CGST Rules 2017 | 46 "in such form and manner as may be prescribed" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 129/48/2019-GST | 24 December 2019 | Standard Operating Procedure to be followed in case of non-filers of returns-reg. |
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 16/2019-Central Tax | 29 March 2019 | Seeks to make Second Amendment (2019) to CGST Rules. |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 46 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- The section says a notice "shall be issued requiring him to furnish such return within fifteen days" and fixes no day from which the fifteen are counted.
See also
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 44 of the CGST Act, 2017: annual return
- Section 45 of the CGST Act, 2017: final return
- Rule 68 of the CGST Rules, 2017: notice to non-filers of returns
References
- Central Board of Indirect Taxes and Customs. "Section 46. Notice to return defaulters". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 46 on the CBIC tax information portal