Provisions under Rule 68 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Notice to Non-filers of Returns”, are as under:
CGST Rule 68: Notice to Non-filers of Returns (Chapter-VIII: Returns)
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.
Amendments History:
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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