DEMO|

Rules

Form

62. Assessment of non-filers of returns.

45. Final return.

44. Annual return.

39. Furnishing of returns.

2(97). "return"

2(94). "registered person"

2(87). "prescribed"

54. Tax invoice in special cases.

ASMT13. Assessment order under section 62

GSTR3A. Notice to return defaulter u/s 46 for not filing return

THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017
CHAPTER IX - RETURNS

46. Notice to return defaulters.-

Where a registered person fails to furnish a return under section 39, 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.