GST system notice u/s 46

Respond to the Notice: - You should reply to the notice explaining your situation, providing details about the cancellation of your GST registration and the closure of your business. 

Contact GST helpdesk or local GST office.

Check for any pending matters: You should verify if there are any other pending matters or liabilities that need to be addressed 

A Section 46 notice is generally a system-generated notice for a return shown as pending; it does not by itself establish that a return was legally due. If your GST registration was cancelled with effect from 21 December 2017, you would ordinarily have no GSTR-3B filing obligation for FY 2024–25 under that cancelled GSTIN. The fact that the notice has been generated does not change the cancellation’s effective date.

Check the notice against the GST portal’s registration details and return-filing ledger, and retain the cancellation order. If the portal still shows FY 2024–25 as pending, submit a response through the notice workflow, stating the cancellation date and attaching the order; also raise a portal grievance if the mismatch persists. If the cancellation order was later revoked or the registration restored, the position may differ.

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Sec 46 notice for a closed composition shop:

• A Sec 46 notice (GSTR-3A) is issued for non-filing of returns. If you closed the shop in 2017 without cancelling the GSTIN, it remained active, and returns were due. Reply explaining closure, file pending returns (with late fees capped under amnesty or rationalised fees), and apply for cancellation (or the officer will cancel suo moto). Then file GSTR-10.