Statutory text — CGST Rules, 2017, as amendedRule 68
Rule 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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source