CGST Rules Rule 68 — Form and manner of submission of annual return
CGST Rules, 2017 · Form and manner of submission of annual return
Quick Answer
Rule 68 of the CGST Rules, 2017 governs Form and manner of submission of annual return. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 68 CGST: Form and manner of submission of annual return — eligibility, conditions, case laws and compliance impact under Indian tax law.
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.
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CGST Rules Rule 68 was introduced as part of the CGST Rules, 2017.