Rule 68 CGST Rules 2017 : Notice to non-filers of returns

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 68 CGST Rules 2017

Summary of Rule 68 CGST Rules 2017

( Rule 68 CGST Rules 2017 explains Notice to non-filers of returns and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

 Rule 68 CGST Rules 2017

Notice to non-filers of returns

68. 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.

 Rule 68 CGST Rules 2017

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