Important Keyword: Section 39, FORM GSTR-3A, section 45, section 44, section 52.
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GST 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.
Official Income Tax Return filing website: https://incometaxindia.gov.in/