Hi Sir/Madam
We didnt file return for November 2024. Hence we received a System generated Notice to file the retun u/s 46 for not filing the return
In the notice it is mentioned that Return should be filed with in 15 days
Is the time limit from due date of return or from the date of serving system generated Notice
Please advise
Thanks
From the date of notice being generated.
Section 46 notice is a system-generated notice for not filing your GST return on time. It gives you 15 days to respond.
Two things to do:
- If the return is already filed: log in to GST portal, go to Services > Returns > Reply to Notice, and furnish the ARN. That closes the notice.
- If not filed yet: file the pending return first, then reply with the ARN in the notice reply section.
Do NOT ignore it. An unanswered Section 46 notice can trigger a best-judgment assessment under Section 62, where the officer estimates your tax liability and raises a demand. That demand is much harder to contest later.
For a step-by-step on responding to GST notices (Section 46, 61, SCN), this [GST notice response guide](https://taxgarden.in/blog/how-to-respond-to-gst-notices) covers each type separately.
CCI
Pro
CAclubindia
