Section 46

In force Act 16 of 2017 As on 08 Oct 2026

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Act 16 of 2017 Cited by 1 provision

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 46 of the Andhra Pradesh Goods and Services Tax Act, 2017. 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.

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.
Section 46, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 1

s. 62 Assessment of non-filers of returns

Questions about Section 46

How do I find court cases under Section 46 of the Andhra Pradesh Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 46, section 46 Andhra Pradesh Goods and Services Tax Act, section 46 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 46 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?

Its own text turns on section 39 (Furnishing of Returns), section 44 (Annual return), section 45, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Andhra Pradesh Goods and Services Tax Act enacted?

Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

2. Definitions - In this Act, unless the context otherwise requires4932 words
142. Miscellaneous transitional provisions1933 words
174. Repeal and saving1897 words
54. Refund of tax1782 words
140. Transitional arrangements for input tax credit1198 words
79. Recovery of tax1117 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content). This page is not a substitute for legal advice.