GSTR-3A – Notice for Defaulters

Last Update Date : April 29, 2019
Estimated Read Time: 5 min

Unlike all other GSTR forms, GSTR-3A is not a return form but a tax notice which is issued to the tax payers who fail to file their tax returns. In this guide, we will be discussing how to deal with GSTR-3A notice issued to the defaulters for non-filing of GST returns on time for a particular tax period.

gstr 3a

What is GSTR-3A?

GSTR-3A is not a tax return, but a notice generated by the GST authorities issued to the defaulters for non-filing of their respective returns as required by the GST law. This notice is issued under the respective section of the state GST Act

Who will Receive the GSTR-3A Notice?

GSTR-3A notice will be issued to the registered taxpayers who have failed to furnish their GST returns on schedule for a specified tax period.

Briefly, this notice will be issued to taxpayers who have not filed the following returns

  • Return under section 39 – Normal returns i.e. GSTR 3B (Gross sales & purchases summary), GSTR 1 (Detailed of outward supply) & GSTR 4 (Return under composition scheme), etc.
  • Return under section 44 – GSTR-9 (Annual Return)
  • Under section 45 – GSTR-10 (Final Return)
  • Section 52 – Statement of Collection of tax at source

It should be noted that even a Nil GST return is compulsorily required to be furnished even if there are no transactions during a particular month and the GSTR 3A notice can also be issued if Nil returns are not filed.

What to do after Receiving GSTR-3A Notice?

The return defaulter must file all the GST returns as specified in the notice within 15 days from the date of the notice along with interest and late fees as applicable.

Applicable Interest and Late Fees?

Interest will be calculated by the taxpayer @ 18% per annum on the amount of outstanding tax to be paid. It will be required to be calculated for a period starting from the next day on which the return was required to be filed (due date) till the date on which the actual payment is made.

The late fees for filing the return would depend on the types of returns which are not filed.

  • If it is a nil return, the late fee will be calculated at Rs 20 per day for each day of delay in filing
  • If it is a normal return, the late fee would be calculated at Rs 50 per day for each day of delay in filing

Format of GSTR-3A

The format in which GSTR 3A will be issued to the tax payer is shown below

gstr 3a format

Consequences of Receiving the GSTR-3A Notice

There are two situations after receiving the GSTR-3A notice. Let us discuss each of them and its consequences

  • The taxpayer files the returns within 15 days of receiving the notice
    In such a scenario, the notice shall be deemed to be withdrawn/cancelled, and the GST registration of the tax payer shall remain valid.
  • The taxpayer does not file the return at all
    The provisions of section 62 will apply in this case. As per this section, the proper officer will assess the liability based on the material available with him i. e. he will apply his best judgement to calculate the liability and also levy interest, late fee & penalty (if he thinks fit). The officer will directly initiate the assessment without any further notice.

Also, in case the return is not filed, the taxpayer will be issued a showcase notice asking him to give reasons why his registration should not be cancelled. If this notice is received, the taxpayer should urgently file all his returns at the earliest and should be present in person before the officer at the scheduled time mentioned in the notice and explain him citing the reasons for the delay in filing the return. If the officer is satisfied, with the reasons, he will decide the course of action accordingly, and the registration will remain valid. Otherwise, It will be cancelled

Special Situation in which GSTR-3A Notice is Issued

The GSTR-3A notice is also issued when after surrender or cancellation of GST registration, the final return in form GSTR 10 is not filed as specified under section 45 of the Act. In case the taxpayer fails to respond to this notice, the GST department could levy additional fines or penalty on the taxpayer for non-compliance.

How to find the Filing Status of your Returns

The GST portal offers the facility to track the filing status of all your GST returns. To know the filing status, you have to follow few simple steps

Step 1: Use the link to go to the GST website

Step 2: Go to Search Taxpayer Tab and Click on Search by GSTIN / UIN Option

Step 3: The image as shown below will appear on your screen. Enter the GSTIN & the captcha code for which you need to know the status of filing

Step 4: You will get the status of filing of all the GST returns as shown below

In case you need any assistance related to GST compliance or notice related issues, please feel free to consult our GST experts at H&R Block. We use our own internally developed software “GST Preparation System” for preparing the GST returns and provide end-to-end managed services including GST consultancy and handling of notices.

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CA Ankita Mathur
CA Ankita Mathur
Ankita, a Big 4 alumna, is a tax expert at H&R Block (India) with vast experience in managing GST-related business services. An avid traveller, Ankita is a regular contributor to the CAclubindia and loves helping people understand about GST and helping companies be GST compliant.