Section 46 is the first step against a non-filer: a notice requiring the return within fifteen days. If a return under section 39 or 45 is still not filed, the officer may assess the tax to the best of his judgment under section 62.
Key points
- Under section 46 of the CGST Act, 2017, where a registered person fails to furnish a return under section 39, 44 or 45, a notice is issued requiring it within fifteen days (Form GSTR-3A, Rule 68).
- If a return under section 39 or 45 is still not filed after the notice, the proper officer may make a best-judgment assessment under section 62; that order is deemed withdrawn if a valid return is filed within sixty days of its service (thirty days before 01.10.2023), or within a further sixty days on payment of an additional late fee.
The provisions
46Notice to return defaulters
Statutory text
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.
- Rule 68, CGST Rules — Form GSTR-3A
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is GSTR-3A?
- The notice under section 46 of the CGST Act to a person who has not filed a return, requiring it within fifteen days. If a monthly, quarterly or final return is still not filed, the officer may assess the tax under section 62.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The notice is a precondition to assessment under section 62, which allows assessment of a person who has not filed a return under section 39 or 45 even after the notice. A missing annual return under section 44 does not lead to section 62 assessment; it attracts late fee under section 47(2). Persistent non-filing can also lead to cancellation of registration under section 29(2).