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 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
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
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.
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.
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.
The format in which GSTR 3A will be issued to the tax payer is shown below
There are two situations after receiving the GSTR-3A notice. Let us discuss each of them and its consequences
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
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.
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 www.gst.gov.in 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.