Section 68: Notice to non-filers of returns

Q: What does Section 68 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

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

Q: Is Section 68 TCAAR still in force?

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

Q: What is धारा 68 TCAAR?

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

Q: What is Dhara 68 TCAAR?

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

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

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

Law on Tips Editorial Board

Wednesday, 20 May 2026

Law on Tips(LOTS)

India's Premier Legal News

⌘K

Submit News

Home
The Bar Room
The Gazette
The Library
Legal League
Columns
Interviews

⚖

Loading…

Law on Tips.

India's most authoritative legal news platform. Bringing you the latest judgments, legislative updates, and in-depth legal analysis from the Supreme Court, High Courts, and Tribunals.

Explore

The Bar Room
The Gazette
The Library
Compare Acts
Legal League
Columns

Trust & Standards

About Us
Editorial Policy
Fact-Checking
Corrections
Methodology
Ownership
Masthead
Privacy Policy
Terms of Use
Contact

Get the latest legal news delivered to your inbox daily.

Bar News Acts League

Section 68 TCAAR (The CGST (Assessment and Audit) Rules, 2017): Notice to non-filers of returns | Law on Tips | Law on Tips

Table of Contents

The CGST (Assessment and Audit) Rules, 2017

Chapter IIIR — egistration

Section 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.