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CHAPTER VIII - RETURNS
Rule 59 - Form and manner of furni...
Rule 60 - Form and manner of furni...
Rule 61 - Form and manner of submi...
Rule 61A - Manner of opting for fu...
Rule 62 - Form and manner of submi...
Rule 63 - Form and manner of submi...
Rule 64 - Form and manner of submi...
Rule 65 - Form and manner of submi...
Rule 66 - Form and manner of submi...
Rule 67 - Form and manner of submi...
Rule 67A - Manner of furnishing of...
Rule 68 - Notice to non-filers of ...
Rule 69 - Matching of claim of inp... Rule 70 - Final acceptance of inpu... Rule 71 - Communication and rectif... Rule 72 - Claim of input tax credi... Rule 73 - Matching of claim of red... Rule 74 - Final acceptance of redu... Rule 75 - Communication and rectif... Rule 76 - Claim of reduction in ou... Rule 77 - Refund of interest paid ... Rule 78 - Matching of details furn... Rule 79 - Communication and rectif... Rule 80 - Annual return... Rule 81 - Final return... Rule 82 - Details of inward suppli... Rule 83 - Provisions relating to a... Rule 83A - Examination of Goods an... Rule 83B - Surrender of enrolment ... Rule 84 - Conditions for purposes ...Rule 68 - Notice to non-filers of returns
https://gstgyaan.com/rule-68-of-the-cgst-rules-notice-to-non-filers-of-returns
68. Notice to non-filers of returns.[1]
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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