The GSTN has issued an important advisory clarifying the inadvertent issuance of GSTR-3A notices to certain composition taxpayers, particularly those whose GST registrations were cancelled before the Financial Year 2024-25. These notices, meant to be served for non-filing of Form GSTR-4, were mistakenly triggered due to a system-related glitch.
Under Section 39(2) of the CGST Act, 2017, read with Rule 68 of the CGST Rules, notices in Form GSTR-3A are issued when a composition dealer fails to file the annual return in Form GSTR-4. However, several taxpayers received such notices even though they were either compliant or had inactive GST registrations well before FY 2024-25.
Official copy of the Advisory is as follows
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.
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 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.
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