Notice to return defaulters
Section 46, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
If you miss a return under section 39 (GSTR-3B), 44 (annual) or 45 (final), the department issues a notice (GSTR-3A) requiring you to file within fifteen days. Ignoring it can lead to a best-judgment assessment under section 62.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The GSTR-3A notice gives fifteen days; ignoring it leads to a best-judgment assessment under section 62, which is withdrawn only if the return is filed within sixty days of that order.
A notice under section 46 is a precondition for a section 62 assessment – an ASMT-13 passed without it is challengeable.
The exact words of the law
225 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced (no subsequent amendment)
Notice to defaulters.
Read this with
A provision rarely works alone. These are the ones it points to.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India