GSTR - 3A Notice for Defaulters of GST Return Filing

What is GSTR 3A?

Under GST, registered taxpayers with turnover exceeding the threshold limit must file GST returns monthly or quarterly, along with an annual return. If they fail to do so, the government issues a notice in the form of GSTR 3A. This form serves as a notice, not a return, specifically for taxpayers who have missed filing their GST returns.

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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)

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What is the Purpose of GSTR-3A Notice?

The GSTR-3A Notice serves as a reminder to taxpayers to meet their GST filing obligations. It prompts defaulters to comply with GST laws, helping them avoid further legal actions and penalties.

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What to do After Receiving GSTR-3A Notice?

GSTR-3A allows taxpayers to file pending GST returns with applicable penalties or interest to regularize compliance. This notice is issued when a registered taxpayer who is required to file a GSTR fails to do so by the specified due date.

After receiving the GSTR-3A notice, taxpayers are required to submit the pending return within 15 days from the date of receiving the notice along with the late fees and penalty applicable for late filing.

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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.
  Other Returns
  
  1. A late fee of ₹100 per day per Act applies.
  2. This totals ₹200 per day (₹100 under CGST and ₹100 under SGST).
  3. The maximum late fee is capped at ₹5,000.
  4. No late fee is applicable for IGST

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

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

• Provisions of section 62 will be applied, i.e., a best judgment assessment will be done, and the assessing officer will assess the tax liability according to the information furnished by the concerned authority.
• A penalty of 10,000 or 10% of the tax due, whichever is higher, will be applicable to the defaulter.

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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 issues an assessment order under section 62 (i.e., Best Judgement Assessment).

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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 a better understanding.

GSTR-3A notices act as important reminders for businesses to meet GST compliance requirements. The taxpayers are required to respond to this notice within 15 days of receiving it. Prompt action upon receiving such notices is crucial for maintaining a strong compliance record. Maintaining compliance can be difficult, especially for those new to the process. To ensure you don’t miss out on deadlines and file your GST returns accurately, it is advised to consult professionals. Tax2win’s experts can not only help you file your GST return but also answer all you GST-related queries. Book a tax expert today!

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