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Notice under GSTR 3A

Radhanath Parida (Article Assistant) (149 Points)

03 June 2020

I got a notice of GSTR 3A for not filing of GSTR 3B for the month of march,2020. But the due date of GSTR 3B is extended upto 30th June due to COVID 19.
So how the department sent that notice ?
Should I wait till the due date or file the return as early as possible ?

Please help...

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4 Replies

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 04 June 2020

Can reply to notice by giving reference of Notification 32 /2020 CT ,DTD 3/4/2020, that the return can be file by 30/6/2020.

1 Like

Shivam RC (Student) (23683 Points)
Replied 04 June 2020

Sir the Due Date for filing FORM GSTR-3B is not Extended. Only the LATE FEES levied under Section 47 and INTEREST levied under Section 50 of the CGST Act 2017 has been Waived Off. It's a conditional waiver. Only if you file the Return within the prescribed date ( according to your turnover limit ), the Late Fees and Interest will not be levied ( in some cases Reduced Rate of Interest @ 9% will be levied ).

Sir just check whether the Notice ( FORM GSTR-3A ) contains DOCUMENT IDENTIFICATION NUMBER ( DIN ) or not. Because as of now, you are not a Defaulter. The Proper Officer cannot issue Notice u/s 46 of the CGST Act 2017 for this case. You still have time to file GSTR-3B for the month of March 2020. No sense of issuing Notice now.

The another thing might be it have automatically generated. FORM GSTR-3A will be automatically generated within 5 days from the due date of filing FORM GSTR-3B incase of Non-Filers of Return.

I guess it is issued by mistake by the Proper Officer. Don't worry. You still have time ( till June end ) to file Return without late fees & interest.

4 Like