Rule - 68, Notice to non-filers of returns (CGST Rules, 2017)

Rule - 68, Notice to non-filers of returns (CGST Rules, 2017)

Goods & Services Tax

Notice to non-filers of 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.