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A notice to a person who fails to file returns is issued in:

AFORM GSTR-2A
BFORM GSTR-4A
CFORM GSTR-3
DFORM GSTR-3A
Answer & Solution
Correct answer: D. FORM GSTR-3A
Rule 68 prescribes FORM GSTR-3A as the electronic notice to non-filers of returns.
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