CMA Final · Indirect Tax Laws and Practice · GST Returns
Under rule 68 of the CGST Rules, 2017, in which form is a notice issued electronically to a registered person who fails to furnish a return under section 39?
A notice in FORM GSTR-3A is issued electronically to a registered person who fails to furnish the return under section 39. Rule 68 applies equally to defaults under sections 44, 45 and 52. The other forms relate to scrutiny or revocation.
- AFORM GSTR-3ACorrect
- BFORM GST ASMT-10
- CFORM GST REG-23
- DFORM GST ASMT-12
Explanation
Rule 68 provides that a notice in FORM GSTR-3A is issued electronically to a registered person who fails to furnish a return under section 39, 44, 45 or 52. ASMT-10 is a scrutiny discrepancy notice, REG-23 is a show cause notice on a revocation application, and ASMT-12 is an acceptance of explanation.
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