Don’t Panic About GSTR-3A Notices: GSTN Clarifies the Situation for Cancelled Composition Taxpayers vide GST Advisory on GSTR-3A Notices to Cancelled Composition Taxpayers on 20th July 2025.
Many composition taxpayers across India were taken aback recently upon receiving GSTR-3A notices for non-filing of Form GSTR-4, despite having cancelled their GST registration long before the FY 2024-25. This caused unnecessary panic and confusion among taxpayers — especially small businesses and dealers — unsure of why they received such notices.
However, the Goods and Services Tax Network (GSTN) has now issued an official advisory clarifying that these notices were generated inadvertently due to a system glitch.
What Happened?
As per Section 39(2) of the CGST Act, 2017, and Rule 68 of the CGST Rules, a GSTR-3A notice is meant to be issued only when a composition taxpayer fails to file GSTR-4. But due to a technical error in the system, some notices were mistakenly sent to taxpayers whose registrations were already cancelled before FY 2024-25, and hence not required to file GSTR-4 for that year.
What Should You Do If You Received This Notice?
If your registration was cancelled before FY 2024-25, or
If you have already filed GSTR-4 correctly,
Then you can safely ignore this notice. No action is required from your end.
This is a case of a system error, not non-compliance on your part.
GSTN’s Action and Guidance
- The issue is currently under active examination by GSTN’s technical team.
- Corrective measures are being put in place to prevent such issues from recurring.
- In the meantime, no penalties or consequences will arise for affected taxpayers who fall under the above categories.
What If You Still Have Concerns?
If your case is different, or if you need to clarify your status:
You are advised to raise a grievance via the Self-Service Portal on the GST Portal.
Include all relevant details and documents for faster resolution.
Conclusion
This advisory from GSTN provides much-needed relief to many taxpayers who were worried about unjust notices. If your GST registration was cancelled before FY 2024-25, or if your GSTR-4 has been filed, rest assured — you are not liable and may ignore the GSTR-3A notice.
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For further clarification or professional support, you may contact Me Dr Muhammed Mustafa C T at BRQ Associates, Contact: 9633181898
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