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Section 46 of CGST Act – Notice to Return Defaulters

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If you’re a registered GST taxpayer in India, filing your returns on time is not just a good practice — it’s the law. Under the Central Goods and Services Tax (CGST) Act, 2017, Section 46 deals with what happens when you fail to file certain returns. It empowers the GST authorities to issue a notice, giving you a fixed time to comply before tougher measures kick in.

In this blog, we’ll break down Section 46 in simple terms, explain the procedure step-by-step, highlight the forms involved, and guide you on how to handle such a notice.

 

Section 46 states:

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.

In short —
If you don’t file:

  • Section 39 return – GSTR-3B / GSTR-4 (regular/QRMP/Composition),
  • Section 44 return – GSTR-9 (annual return), or
  • Section 45 return – Final return on cancellation,

the GST department will issue you a notice to file the pending return within 15 days.

Legal Basis & Rules

  • Section 46 – Core provision for notice to non-filers.
  • Rule 68 of CGST Rules – Prescribes that the notice is issued electronically in FORM GSTR-3A.
  • FORM GSTR-3A – The official notice format generated via the GST portal.

 

How Section 46 Works

  1. Before the Notice
  1. Due date reminder – GST portal sends reminders 3 days before the due date.
  2. Missed due date alert – Another alert is sent immediately after the due date passes.
  1. Issuance of Notice (GSTR-3A)
  1. System-generated notice – If the return is still not filed within 5 days after the due date, the system issues FORM GSTR-3A electronically.
  2. 15-day deadline – The taxpayer is given 15 days from the notice date to file the pending return.
  1. If You Still Don’t File
  1. Best Judgment Assessment (Section 62) – The officer estimates your liability and issues ASMT-13 along with DRC-07 (summary of demand).
  2. Recovery actions – Late fees, interest, provisional attachment, or cancellation proceedings may follow.

 

Time Limits & Recent Changes

  • Assessment time limit – Section 62 order must be issued within 5 years from the due date of the annual return.
  • Deemed withdrawal of order – If you file the pending return within 60 days of the ASMT-13 order, the order is withdrawn. Interest and late fees still apply.
  • Extension – Certain amnesty schemes/notifications have extended filing timelines in the past.

 

Forms You Should Know

Form No. Purpose
GSTR-3A Notice to non-filers under Section 46 (Rule 68)
ASMT-13 Best judgment assessment order (Section 62)
DRC-07 Summary of demand issued along with ASMT-13

 

How to Respond to a Section 46 Notice

Step 1 – Verify

  • Check GSTIN, return period, and whether you have already filed the return (sometimes portal sync delays can cause false alerts).

Step 2 – File Immediately

  • Log in to the GST portal, file the pending return, and pay the due tax, interest (Section 50), and late fee (Section 47).

Step 3 – Keep Proof

  • Save filing acknowledgment, payment challan, and screenshots for your records.

Step 4 – Reply (if needed)

If you’ve already filed or have a valid reason for the delay, reply to the notice via the portal and attach supporting documents.

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