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Rule 68 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Bars, duties and time limits

  • Rule 68Failure by a registered person to furnish a return under section 39, 44, 45 or 52 requires electronic issue of FORM GSTR-3A.

Rule 68 prescribes an electronic notice to a registered person who fails to furnish a return under the listed provisions. The required notice is FORM GSTR-3A. Its scope includes section 39 returns, annual returns under section 44, final returns under section 45 and the filing obligation under section 52. The rule specifies the notice form and its electronic issue.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 68, verbatim (show)

Rule 68. 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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Notice trigger 68

Questions to answer on the file4 questions
Ticks stay in this browser only.

GSTR-3A electronic issue 68

Questions to answer on the file4 questions
Ticks stay in this browser only.
Provisions connected to Rule 68
ProvisionConnectionWords that tie them
Section 46 of the CGST Act, 2017this provision requires Section 46 of the CGST Act, 201768 "A notice in FORM GSTR-3A"
Section 39 of the CGST Act, 2017this provision requires Section 39 of the CGST Act, 201768 "section 39"
Section 44 of the CGST Act, 2017this provision requires Section 44 of the CGST Act, 201768 "section 44"
Section 45 of the CGST Act, 2017this provision requires Section 45 of the CGST Act, 201768 "section 45"
Section 52 of the CGST Act, 2017this provision requires Section 52 of the CGST Act, 201768 "section 52"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (2)

NumberDateSubject
Circular No. 129/48/2019-GST24 December 2019Standard Operating Procedure to be followed in case of non-filers of returns-reg.
Circular No. 69/43/2018-GST26 October 2018Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

Notifications (1)

NumberDateSubject
Notification No. 10/2017-Central Tax28 June 2017Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of Rule 68 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. No additional silent question identified; unresolved evidence remains open and legal classification is reserved to the auditor where specified

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 68. Notice to non-filers of returns". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links