Section 68: Notice to non-filers of returns

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 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.

69, [k 70, 2w ] 71, [kionien] ! This rule was omitted by Notification No. GST.1022/C.R.41 (1) / Taxation-1 (Second Amendment-2022, Notification No.19/2022), dated 13t October 2022 (w. e.f. 1=’ day of October, 2022). Earlier to omission it read as under:

Where this provision sits

Act	Maharashtra Goods and Services Tax Rules, 2017.
Section	68
Marginal note	Notice to non-filers of returns
Jurisdiction	State of Maharashtra
Status	In force as published by the source

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