Form GSTR-3A Notice - Notice to return defaulter u/s 46 for not filing return

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Rajagopal K

Taxation Head

1515 Points Posted on 11 July 2025

Respected Sir/Madam,

One of my clients has received a notice in Form GSTR-3A via the GST Portal and email, stating that the GSTR-4 (Annual Return) for the Financial Year 2024–25 has not been filed. I would like to bring to your kind attention the following:

The GST registration of my client was cancelled during the Financial Year 2020–21.
Since the registration has already been cancelled, we believe that there is no obligation to file GSTR-4 for any subsequent financial year, including FY 2024–25.
The notice appears to have been system-generated and bears a reference number.

In light of the above, I respectfully seek your guidance on the following points:

Is there any requirement to file GSTR-4 for FY 2024–25 despite the cancellation of GST registration in FY 2020–21?
What would be the correct procedure to respond to this notice on the GST Portal in order to avoid any further liability or penalty?
Are there any documents or steps that need to be submitted or undertaken to formally resolve and close this matter?

Your expert advice in this regard will be highly appreciated.

Thank you for your assistance.

Replies (4)

Rama chary Rachakonda

Master in Accounts & high court Advocate

9615 Points Posted on 16 July 2025

No. there is no requirement to file GSTR-4 for FY 2024-25 if the GST registration has been cancelled. However, it is recommended to respond to the notice and provide necessary documentation to support the cancellation of registration.

2.The correct procedure to respond to the notice would be to log in to the GST Portal, navigate to the Notices and Circulars section, and reply to the notice ith the required information and supporting documents. It is also advisable to consult a tax professional or C.A.for guidance on the response.

3. Yes, documents such as the cancellation order, proof of cancellation, and any other relevant documents may need to be submitted to formally respove and close this matter.consult a tax professional for guidance on the required documents and steps.

Rajagopal K

Taxation Head

1515 Points Posted on 16 July 2025

Thanks for your expert opinion in this regard sir. Thanks Sir.

Rajagopal K

Taxation Head

1515 Points Posted on 21 July 2025

My Sincere thanks to Mr Rama Chary Rachakonda Sir,

GSTN Advisory no. 618 dated 20.07.2025 - Reg.

Advisory: Regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers

Jul 20th, 2025

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.

3. For any other issues or concerns, taxpayers are advised to raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution.

Regards,
Team GSTN

Tax Garden

Tax Consultant

576 Points Posted on 06 May 2026

GSTR-3A is a warning notice under Section 46, not a demand. File your pending return within 15 days of receiving it because if you do not, the officer can assess your liability under Section 62 and issue a demand order. Log in to the GST portal, go to Notices and Circulars, and respond by filing the overdue return there. Late fees will apply based on how many days the return has been delayed.