Rule 68 of CGST Rules 2017: Notice to Non-filers of Returns

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”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, 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.

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CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017  

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