Provisions under Rule 68 of CGST Rules, 2017 relating to “Notice to Non-filers of Returns”:
CGST Rule 68: Notice to Non-filers of Returns (Chapter VIII: Returns) [*1]
A notice in FORM GSTR 3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.
Notes (History of Amendments in Bare Text):
1. CGST Rule 68 introduced vide Notification 10/2017, effective 01/07/2017.
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