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Case Name : Jabir Hasan Vs Assistant Commissioner of State Tax GST (Uttarakhand High Court)
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Jabir Hasan Vs Assistant Commissioner of State Tax GST (Uttarakhand High Court)

It is not disputed that Rule 68 of Central Goods and Services Tax Rules, 2017 provides for notice to the non filers of returns – a notice in form GSTR – 3A shall be issued electronically to a registered person who fails to furn

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