Goods and Services Tax Network (GSTN) has issued an advisory addressing concerns over GSTR-3A notices sent to certain composition taxpayers. As per Section 39(2) of the CGST Act, 2017, and Rule 68 of the CGST Rules, notices in Form GSTR-3A are meant to be issued in cases of non-filing of Form GSTR-4. However, due to a system-related error, such notices have been inadvertently sent to taxpayers whose GST registrations were cancelled prior to the Financial Year 2024–25. GSTN has acknowledged the issue and confirmed that its technical team is working on implementing corrective measures to prevent such occurrences in the future. In the interim, taxpayers who have already filed the required returns or whose registrations were cancelled before FY 2024–25 are advised to disregard these notices as no further compliance action is necessary. For any other related concerns, taxpayers have been asked to raise a grievance through the Self-Service Portal on the GST website, providing all relevant details for timely resolution. The advisory reassures taxpayers that the matter is under close examination and steps are being taken to address and rectify the issue promptly.
Goods and Services Tax
Government of India, States and Union Territories
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
