Notice to non-filers of GST returns

Rule-68 of CGST Rules 2017

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.