Rule 68 CGST Rules 2017 Notice to non-filers of returns
Rule 68 CGST Rules 2017 is for Notice to non-filers of returns under CGST Act .
Summary of Rule 68 CGST Rules 2017
- Rule 68 is issued as per Section 46 of CGST Act for Notice to return defaulters. .
- Rule 68 CGST Rules 2017 explains Notice to non-filers of returns and is covered in Chapter VIII – Returns :
- Rule 68 of CGST Rules 2017 Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
- Rere Standard Operating Procedure to be followed in case of non-filers of returns, see Circular No. 129/48/2019-GST, dated 24-12-2019.
- Refer GSTR 3A Notice u/s 46 if GST Returns not Filed
- Download format of GSTR 3A Notice to return defaulter u/s 46 for not filing return
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.
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