Rule 68 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Notice to Non-filers of Returns
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.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 137 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017.