GST Notice U/S46

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.