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Indirect Tax Laws and Practice · GST Returns

Notice to Non-Filers of Returns under Rule 68

Updated 11 October 2026 · Fact-checked

Under Rule 68, the department issues a notice in FORM GSTR-3A, electronically, to a registered person who has not filed a return. Section 46 gives fifteen days to file. If you still do not file, the officer can assess your tax to the best of his judgment under section 62.

Understand Notice to Non-Filers of Returns (Rule 68)

A registered person must file returns on time. If you do not, the system needs a way to push you to comply. That way is a notice, and it is the first step before any assessment.

Section 46 says that where a registered person fails to furnish a return under section 39, section 44 or section 45, a notice shall be issued requiring him to furnish it within fifteen days. Rule 68 prescribes how: the notice is in FORM GSTR-3A and is issued electronically. Rule 68 also covers a failure to file under section 52 (the TCS statement of an e-commerce operator).

A point to note: the topic description you may see in some notes mentions FORM GST ASMT-02. That is wrong for this rule. ASMT-02 is a notice under the provisional assessment rule (Rule 98), asking for more information. The non-filer notice is GSTR-3A.

If you ignore the GSTR-3A notice, section 62 allows the proper officer to assess your liability to the best of his judgment, using all relevant material available or gathered. He must issue the order within five years from the date specified under section 44 for the annual return for the financial year to which the unpaid tax relates. Section 62 applies notwithstanding sections 73, 74 and 74A.

The assessment is not final if you act. If you furnish a valid return within sixty days of service of the assessment order, the order is deemed withdrawn. Interest under section 50(1) and late fee under section 47 still continue. Rule 100(1) says the order is issued in FORM GST ASMT-13, with a summary uploaded in FORM GST DRC-07.

Key rules to remember

Notice under section 46
Failure to file return under section 39, 44 or 45 → notice → file within 15 days
The notice must require filing within fifteen days, in the prescribed form and manner.
Rule 68
Notice in FORM GSTR-3A, issued electronically
Covers failure under section 39, 44, 45 or 52.
Assessment of non-filers, section 62(1)
Order within 5 years from the due date of the annual return for the relevant financial year
Applies where return is not filed even after service of the section 46 notice. Assessment is on best judgment.
Withdrawal, section 62(2)
Valid return within 60 days of service of order → order deemed withdrawn
Interest under section 50(1) and late fee under section 47 continue.
Extended period, proviso to section 62(2)
Further 60 days, with additional late fee of ₹100 per day beyond 60 days
If a valid return is filed in the extended period, the order is deemed withdrawn. Interest and late fee continue.
Assessment order forms, Rule 100(1)
Order in FORM GST ASMT-13; summary in FORM GST DRC-07
Do not confuse with ASMT-14 and ASMT-15, which relate to the section 63 best judgment assessment under Rule 100(2).

How to solve Notice to Non-Filers of Returns (Rule 68) questions

Use this order for any question on non-filing of returns. It follows the legal sequence, so you will not skip a step.

  1. 1Identify the default: which return was not filed (section 39, 44, 45 or 52)? Check that the person is registered.
  2. 2State the notice: FORM GSTR-3A under Rule 68, issued electronically, requiring filing within fifteen days under section 46.
  3. 3Check what happened after the section 46 notice was served: did the person file within fifteen days? If yes, no section 62 assessment follows (interest and late fee still apply).
  4. 4If not filed even after the notice, state the section 62 power: best judgment assessment using all relevant material, within five years from the annual return due date for the relevant year.
  5. 5Note the order form: FORM GST ASMT-13, with summary in FORM GST DRC-07 (Rule 100(1)).
  6. 6Apply the withdrawal rule: valid return within sixty days of service of the order, or within a further sixty days with ₹100 per day additional late fee, and the order is deemed withdrawn.
  7. 7Close with what survives: interest under section 50(1) and late fee under section 47 continue.
  8. 8Give a clear conclusion on the facts in the question.

Quickest way: Sequence: Default, GSTR-3A, 15 days, ASMT-13, 60 days

When to use it: Use for MCQs and short case questions where you must recall forms, time limits or the order of events.

  1. Write the chain: Default → GSTR-3A (15 days) → section 62 order in ASMT-13 → return in 60 days → order withdrawn.
  2. Attach the numbers: 15, 60, further 60, ₹100 per day, 5 years.
  3. Remember: interest under section 50(1) and late fee under section 47 continue even after the order is deemed withdrawn.
  4. If the options include ASMT-02, reject it for non-filers.

Common mistakes in Notice to Non-Filers of Returns (Rule 68)

  • Naming FORM GST ASMT-02 as the non-filer notice

    ASMT forms look alike and some notes mix them up.

    Fix: Link Rule 68 with GSTR-3A. ASMT-02 is for provisional assessment under Rule 98.

  • Saying the assessment order can be passed immediately on the due date

    Students jump to section 62 and skip the notice.

    Fix: Section 62 applies only where the return is not filed even after service of the section 46 notice.

  • Believing withdrawal of the order cancels interest and late fee

    The words 'deemed withdrawn' sound complete.

    Fix: Section 62(2) says the liability for interest under section 50(1) and late fee under section 47 continues.

  • Using thirty days instead of sixty days to file after the order

    Old notes carry the earlier period.

    Fix: The Act now says sixty days, with a further sixty days on additional late fee of ₹100 per day.

  • Mixing section 62 with section 63 or 64 forms

    All are called assessments.

    Fix: Section 62 is assessment of non-filers (ASMT-13). Section 63 is best judgment assessment under Rule 100(2) (ASMT-14 notice, ASMT-15 order). Section 64 is summary assessment (ASMT-16).

Worked examples

Example 1

Shree Traders, a registered person in Pune, did not file its GSTR-3B for a month. A notice in FORM GSTR-3A was served electronically. It still did not file within fifteen days. State the consequences under the CGST Act and Rules.

Show the solution
  1. Default: failure to furnish the return under section 39.
  2. Notice: Rule 68 and section 46 require FORM GSTR-3A, issued electronically, asking for the return within fifteen days. This was done.
  3. Non-compliance: the return was not filed even after service of the notice, so section 62(1) applies.
  4. The proper officer may assess the tax liability to the best of his judgment, considering all relevant material available or gathered.
  5. Order: issued in FORM GST ASMT-13, with summary in FORM GST DRC-07 (Rule 100(1)), within five years from the due date of the annual return for the relevant financial year.

Answer: The officer can pass a best judgment assessment order in FORM GST ASMT-13 under section 62(1), after the GSTR-3A notice under Rule 68 and section 46 went unanswered.

Example 2

Following an assessment order under section 62 served on Kaveri Enterprises on 10 March, it files a valid return on 25 April. It also owes interest and a late fee. Is the order withdrawn, and what about interest and late fee?

Show the solution
  1. From 10 March to 31 March is 21 days (excluding the day of service), plus 25 days in April, giving 46 days.
  2. This is within sixty days of service of the order, so section 62(2) applies.
  3. The assessment order is deemed to have been withdrawn.
  4. But the liability to pay interest under section 50(1) and late fee under section 47 continues.

Answer: The assessment order is deemed withdrawn because a valid return was furnished within sixty days, but Kaveri Enterprises must still pay interest under section 50(1) and late fee under section 47.

Exam tips

  • Remember GSTR-3A is the form for Rule 68. This is a favourite MCQ trap against ASMT-02.
  • Learn the numbers: 15 days for the notice, 60 days to file after the order, further 60 days with ₹100 per day, 5 years for the order.
  • In case questions, check the sequence: notice first, then assessment, then withdrawal on filing.
  • Always add that interest and late fee continue after withdrawal. Examiners reward this line.
  • Separate section 62 (non-filers, ASMT-13) from section 63 (best judgment assessment, ASMT-14 and ASMT-15) and section 64 (summary assessment, ASMT-16) by form numbers.

Practice questions from GST Returns

Notice to Non-Filers of Returns (Rule 68) in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Notice to Non-Filers of Returns (Rule 68): frequently asked questions

Which form is used for the notice to non-filers of returns?

FORM GSTR-3A, issued electronically under Rule 68. It is sent to a registered person who fails to file a return under section 39, 44, 45 or 52.

How much time does the GSTR-3A notice give?

Section 46 requires the person to furnish the return within fifteen days. If the return is still not filed, the officer may proceed to a best judgment assessment under section 62.

Can I avoid the assessment by filing late?

Yes. If you furnish a valid return within sixty days of service of the assessment order, it is deemed withdrawn. You can also file within a further sixty days on an additional late fee of ₹100 per day. Interest and late fee still apply.

Is the Rule 68 notice the same as ASMT-02?

No. ASMT-02 is a notice for additional information in a provisional assessment request under Rule 98. The non-filer notice is GSTR-3A.