GSTR-3A Notice Explained: Relief for Cancelled Composition taxpayers

GST Advisory has been issued on GSTR-3A Notice Explained: Relief for Cancelled Composition taxpayers. As per section 39(2) of the CGST Act,2017 and Rule 68 of the CGST Rules, GSTR-3A notices are sent to taxpayers who fail to file GSTR-4 (annual return for Composition Taxpayers)

Due to technical glitch, some GSTR-3A notices were wrongly issued to taxpayers who had already filed GSTR-4 or taxpayers whose GST registration was cancelled before 2024-25.

if your registration was cancelled before FY 2024-25 or you have already filed GSTR-4 correctly then you can ignore the notice and no futher actions is needed.

The GSTN technical team is actively working on fixing the issue and preventing such notices from being issued again in similar cases.

Taxpayers facing issues other than the ones mentioned should visit self service portal on the GST website and Raise a grievance, attaching relevant details and documents. This will help the authoroties resolve the matter quickly and accurately.

https://www.gst.gov.in/newsandupdates/read/618

GST Advisory on GSTR-3A notices