Central Goods and Services Tax Rules, 2017
Chapter VIII - Returns
Rule 68 - Notice to non-filers of returns
68. 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.
Act
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Central Goods and Services Tax Act, 2017
