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<h1>Rule 68: Electronic FORM GSTR-3A Notice for Failure to File Returns under Sections 39, 44, 45 or 52</h1> Rule 68 requires that an electronic notice in FORM GSTR-3A be issued to any registered person who fails to furnish a return under the specified provisions (sections 39, 44, 45 or 52) of the GST law. The rule mandates electronic service of the notice to prompt compliance with return-filing obligations and applies to all registered persons who default in filing the relevant periodic or final returns. The provision establishes a procedural step before further action for non-compliance.