Updated: 16 September 2026

Section 46 of CGST Act - Notice to Return Defaulters

Section 46 of the Central Goods and Services Tax Act, 2017 provides the statutory notice mechanism when a registered person fails to furnish a return required under Section 39, Section 44 or Section 45. The notice requires the defaulting registered person to furnish the return within fifteen days in the prescribed form and manner.

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.

Meaning and scope of Section 46

Section 46 is a compliance provision in Chapter IX of the CGST Act dealing with returns. It applies after a registered person has failed to furnish a return covered by Section 39, Section 44 or Section 45. The statutory notice gives the person fifteen days to furnish the defaulted return.

Provision	Subject	Relevance to Section 46
Section 39	Furnishing of returns	A failure to furnish a return under Section 39 can trigger notice under Section 46.
Section 44	Annual return	A failure to furnish an annual return, where applicable, is covered by Section 46.
Section 45	Final return	A registered person required to furnish the final return after cancellation can receive notice for non-filing.

Rule 68 and Form GSTR-3A

Rule 68 of the Central Goods and Services Tax Rules, 2017 prescribes the notice procedure for non-filers. The notice is issued electronically in FORM GSTR-3A. Rule 68 refers to failure to furnish a return under Section 39, Section 44, Section 45 or Section 52.

The statutory text of Section 46 itself refers to Sections 39, 44 and 45. Rule 68 separately includes Section 52 for the prescribed electronic notice mechanism.

Key compliance point: A notice under Section 46 requires the return to be furnished within 15 days. Form GSTR-3A also warns that failure to comply may lead to assessment proceedings under Section 62 where that provision applies.

What happens after a Section 46 notice?

For returns covered by Section 39 or Section 45, continued default even after service of the Section 46 notice can lead to a best judgment assessment under Section 62. The proper officer may assess the tax liability on the basis of relevant material available or gathered and issue the assessment order in accordance with the Act and Rules.

Relief after a best judgment assessment

Under the current Section 62(2), if a valid return is furnished within sixty days from service of the assessment order, the assessment order is deemed to be withdrawn. A further sixty-day window is available subject to the additional late fee prescribed in the proviso. Interest under Section 50 and late fee under Section 47, where applicable, continue despite deemed withdrawal of the assessment order.

Important: Section 46 should be read with the provision governing the particular return, Rule 68, Form GSTR-3A and, where applicable, Section 62. Due dates, exemptions, notifications and return requirements may differ according to the taxpayer and tax period.

Practical steps on receiving Form GSTR-3A

Verify the GSTIN, tax period and type of return mentioned in the notice.
Check whether the return has already been filed and whether the filing is reflected on the GST portal.
If the return is pending, reconcile the relevant books, outward supplies, input tax credit and tax liability before filing.
Furnish the applicable return within the fifteen-day period stated in the notice, subject to the applicable statutory requirements.
Preserve the acknowledgement, ARN and payment records for future reference.

Related provisions

Official GST resources

For the operative law, rules, forms, notifications and portal compliance, refer to the official resources maintained by the Government of India: