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Annual return GSTR-9 and GSTR-9C, under section 44 of CGST Act, due date stands extended for financial year 2019-20 from 3:

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GST DEFAULTS - GSTR 3A Notice For Defaulters Of GST Return Filing

Did you miss filing your GST returns?? You might expect a notice in Form GSTR 3A anytime soon. GSTR 3A notices issue the return filing for defaulters under GST. Under the GST model, the registered taxpayers need to submit various periodic returns. Non-filing can lead to a levy of late fees and interest accompanied by a notice in Form GSTR 3A.

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What Is GSTR 3A?

GSTR 3A is a form of notice, that the government issues for the non-filing of GST return. It is mandatory for the taxpayers registered under GST to file monthly, quarterly, and annual returns. Failing to do so will cause a notice in GSTR 3A to be issued.

To Whom Is The Notice Under Form GSTR-3A Issued?

GSTR 3A notice will be delivered 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 Happen If The Taxpayer Does Not File A 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 under the GST act. The assessing officer will assess the tax liability of the defaulter according to the information provided by the concerned authority.
  • The 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.
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FAQ
Q. What is Form GSTR-3A?

Form GSTR-3A is a system-generated notice issued to the taxpayers who have failed to file returns in Form GSTR-3B or any other returns within the due date.

Q. What is the relevance of Form GSTR-3A?

Notice in Form GSTR-3A informs the taxpayers to file Form GSTR-3B or any other returns for a tax period within fifteen days of the issue of such notice.

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

Form GSTR-3A is a notice issued to the taxpayers who have failed to file a return in Form GSTR-3B or any other returns by the due date, whereas Form GSTR-3B is the simplified summary return filed by the taxpayers.

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