kpamassociates@gmail.com
011-40563908, +91-99108 59116
Palm Developers Private Limited (Under CIRP)
Chapter VIII
Returns
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.