Notice to non-filers of returns
Rule 68 of the CGST Rules
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A notice in FORM GSTR-3A is issued electronically to anyone who has not filed the return under section 39, 44, 45 or 52, requiring the return within fifteen days. Ignoring it leads to a best-judgment assessment under section 62, which is withdrawn only if the return is filed within sixty days of that order.
The exact words of the law
213 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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