GSTR - 3A Notice for Defaulters of GST Return Filing

Forgot to file your GST returns?? You might receive a notice in Form GSTR 3A anytime soon. GSTR 3A notices are being issued to the return filing defaulters under GST. Under the GST model the registered taxpayers are required to submit the various periodic return. Non-filing of which can lead to levy of late fees and interest etc accompanied by a notice in Form GSTR 3A.
Let us get a detailed understanding of the same.

What is GSTR 3A?

GSTR 3A is a form in which the government issues notice for non-filing of GST returns. The taxpayers registered under GST are required to file monthly, quarterly and annual returns failing to which, a notice in GSTR 3A is issued.

To whom is the notice under Form GSTR-3A issued?

GSTR 3A notice will be issued to taxpayers who have not filed the following GST returns.

  • GSTR 3B (Summary of sale and purchase)
  • GSTR 4 (Composition Dealer)
  • GSTR 5 ( Non-resident Taxpayer)
  • GSTR 6 (Input Service Distributor)
  • GSTR 7 (TDS deductor)
  • GSTR 8 (TCS collector)
  • GSTR 9 (Annual Return)
  • GSTR 10 (Final Return)

What actions need to be taken after receiving GSTR-3A notice?

When a taxpayer receives a notice under form GSTR 3A then the taxpayer has to file the return within 15 days from the date of notice along with penalty and late fees.

What will be the applicable late fees and interest for not filing the returns?

  • Interest at the rate of 18% per annum is levied on the outstanding amount of tax from the next day of the due date of filing of return till the date of payment.
  • Late fees for not filing returns on time is as follows
    For annual return:
    1. Late fee is Rs. 200 per day (Rs. 100 for CGST Act & Rs. 100 for SGST Act).
    2. The maximum late fees is 0.25% of turnover in the state.
    For other returns:
    1. Late fee is Rs. 50 per day (Rs. 25 for CGST Act & Rs. 25for SGST Act) as per the notification no. 64/2017
    2. The maximum late fees is Rs. 5000.

What will happen if the taxpayer does not file return even after the issuance of notice?

If the taxpayer does not file return even after the issuance of GSTR 3A notice then,

  • Provisions of section 62 will be applied i.e best judgement assessment would be done and the assessing officer will assess the tax liability according to the information furnished by the concerned authority.
  • Penalty of 10,000 or 10% of the tax due, whichever is higher will be applicable on the defaulter.
  • Cancellation of taxpayer’s GST Registration.

Can taxpayer file GST returns after the expiry of 15 days?

The taxpayer can file his return even after the expiry of the period of 15 days but before the proper officer issued an assessment order under section 62 (i.e Best Judgement Assessment).

What is the format of GSTR-3A?

Form GSTR 3A is issued in accordance with Rule 48 as a notice to

  • Defaulters of GST return filing u/s 42.
  • Defaulters of GST return filing whose registration has been canceled under Section 46

The prescribed format of the same has been given below for better understanding


Frequently Asked Questions

Q- What if I file a return after 15 days but before the assessment order?

If you file the required returns after 15 days but before the assessment is done by the department in this respect , the notice under GSTR 3A shall stand withdrawn.

Q- What is the difference between GSTR 3B and GSTR 3A?

GSTR 3B is a summary return of sales and purchases of a registered taxpayer and form GSTR 3A is a notice issued by the GST department for not filing the return.

Q- Will I receive further communication from the department on failing to comply with GSTR 3A?

In case you have not complied with GSTR 3A notice, no further communication would be made by the government and your case would be assessed as per the best judgment without any further intimation in writing.

Q- If my registration has been canceled then can the department still issue GSTR 3A?

Yes, even if your registration has been canceled,the department can still issue GSTR 3A and you need to file the return in response to GSTR 3A notice.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.