# The Andhra Pradesh Goods and Services Tax Act, 2017, Section 46

- Act: The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/46/

## Text

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.

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