Notice to non-filers of returns
Rule 68 of the Central Goods and Services Tax Rules, 2017 deals with 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 . The Act came into force on 22 Jun 2017.
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 .
Rule 68, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Rule 68
What does Rule 68 of the Central Goods and Services Tax Rules deal with?
Rule 68 of the Central Goods and Services Tax Rules is headed "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 .
How do I find court cases under Rule 68 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 68, rule 68 CGST Rules 2017, rule 68 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 68 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 39 (Procedure for distribution of input tax credit by Input Service Distributor), rule 44 (Manner of reversal of credit under special circumstances), rule 45 (Conditions and restrictions in respect of inputs and capital goods sent to the job worker), rule 52 (Payment voucher), so none of them can safely be read on its own.
When did Rule 68 of the Central Goods and Services Tax Rules come into force?
Rule 68 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 68, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.