Section 68: Notice to non-filers of returns

Q: What does Section 68 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) deal with?

Section 68 TCARR pertains to "Notice to non-filers of returns". It is part of the The CGST (Appeals and Revision) Rules, 2017, a legislation enacted by the Parliament of India. Section 68 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs notice to non-filers of returns. As verified on 19 May 2026.

Q: Is Section 68 TCARR still in force?

Yes, Section 68 of the The CGST (Appeals and Revision) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 68 TCARR?

धारा 68 TCARR is the Devanagari Hindi reference for Section 68 of the The CGST (Appeals and Revision) Rules, 2017. Section 68 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs notice to non-filers of returns. As verified on 19 May 2026.

Q: What is Dhara 68 TCARR?

Dhara 68 TCARR is the Roman Hindi reference for Section 68 of the The CGST (Appeals and Revision) Rules, 2017. "Dhara" means "Section" in Hindi. Section 68 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs notice to non-filers of returns. As verified on 19 May 2026.

Q: How to cite Section 68 of The CGST (Appeals and Revision) Rules, 2017?

Cite as: "Section 68, The CGST (Appeals and Revision) Rules, 2017 (TCARR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Appeals and Revision) Rules, 2017, § 68 (India).

Law on Tips Editorial Board

- 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.