GSTN Issues Advisory on GSTR-3A Notices Sent to Cancelled Composition Dealers for Non-Filing of GSTR-4
The GSTN has assured taxpayers that the matter is under active review and the technical team is working on corrective measures to prevent recurrence
The Goods and Services Tax Network ( GSTN ) has issued an advisory clarifying the recent issuance of GSTR-3A notices to certain cancelled composition taxpayers for non-filing of Form GSTR-4. As per Section 39(2) of the CGST Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in Form GSTR-3A must be issued where composition taxpayers fail to file their annual return in...
The Goods and Services Tax Network ( GSTN ) has issued an advisory clarifying the recent issuance of GSTR-3A notices to certain cancelled composition taxpayers for non-filing of Form GSTR-4.
As per Section 39(2) of the CGST Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in Form GSTR-3A must be issued where composition taxpayers fail to file their annual return in Form GSTR-4.
However, GSTN has admitted that, due to a system-related glitch, some notices were inadvertently generated for taxpayers whose registrations had already been cancelled prior to the Financial Year 2024-25, or who had otherwise complied.
The GSTN has assured taxpayers that the matter is under active review and the technical team is working on corrective measures to prevent recurrence. The taxpayers who have either already filed the return or whose registrations stood cancelled before FY 2024-25 are advised to disregard such notices, as no further action is required.
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The advisory stated that “1. As per the provisions of Section 39(2) of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in Form GSTR-3A are required to be issued in cases of non-filing of Form GSTR-4. However, it has come to notice that, due to a system-related glitch, such notices have been inadvertently issued in certain cases where they were not applicable — including instances involving taxpayers whose registrations had been cancelled prior to the Financial Year 2024–25.
2. The issue is currently under active examination, and the technical team is implementing appropriate corrective measures to ensure that such instances do not recur. In the meantime, taxpayers who have either duly filed the relevant return or whose registrations were cancelled prior to the Financial Year 2024–25 are advised to ignore these notices, as no further action is required on their part in such cases.”
For any other related concerns, affected taxpayers may lodge a grievance through the Self-Service Portal on the GST Portal, providing relevant details to enable timely redressal.
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