Notice to non-filers of GSTR returns – GSTR-3A

Introduction:  This article discusses in detail about notice to non-filers of GSTR returns. 

All Taxable persons registered under GST are required to file GST returns periodically.

The due date and the type of return to be filed varies based on the type of GST registration obtained by the taxpayers.

Regular taxpayers registered under GST have to file 3 GST returns a month namely, GSTR-1, GSTR-2 and GSTR-3.

Casual taxable persons, non-resident taxable persons and taxpayers registered under the Composition scheme have to file different types of GST returns on due dates.

As per rule 68 of CGST rules, GSTR-3A is a notice for not filing GST returns issued under the GST regulations.

A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.

GSTR-3A is issued by the GST department when a taxpayer has not filed GST returns continuously.

There are 2 types of GSTR-3A notice.

In the first type of GSTR-3A notice, the taxpayer is given an opportunity to file the pending GST returns with penalty or interest and regularise GST compliance.

How to respond to this first type of notice? 

Even if the business is closed or there are no transactions in a month, GST returns must be filed.

Thus, if such a notice is received from the GST department, it is advisable for the taxpayer to immediately file any pending GST returns.

Once the GST returns are filed and any tax liability is cleared, the taxpayer can apply for cancellation, if there is no transaction in the business and the taxpayer wishes to discontinue GST compliance.

In any case, if the taxpayer regularises GST compliance within 15 days, then the GST registration would be valid.

In case the taxpayer fails to respond to the above notice, GST registration could be cancelled and the show cause notice in FORM GSTR REG-17 would be issued.

If show cause notice in FORM GSTR REG-17, in such a case, the taxpayer must immediately file the overdue GST returns within 7 days, provide a written reply to the tax officer about the reason for the delay in filing of GST returns and appear before the concerned officer in person on the date and time mentioned in the show cause notice.

In case the taxpayer is not able to file GST returns, a reply citing reasons for the delay in filing GST return along with a request for extension can be submitted in writing.

The authorised person under GST will also have to appear before the tax officer for the personal hearing and decide on a course of action.

2^nd type of GSTR-3A notice is issued when after the cancellation or surrender of a GST registration,  the taxpayer has not filed GSTR-10 return within 3 months.

How to respond to this second type of notice?

In case the above notice has been issued by the GST department, it is advisable to immediately file GSTR-10 return within 15 days along with any penalty or fines, as applicable. In case the taxpayer fails to respond to the above tax notice, the GST department could levy additional fines or penalty on the taxpayer for non-compliance.

The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at [email protected] , Mob. +91 9953587496. 

Disclaimer: The views expressed in this article are strictly personal. The content of this document are solely for informational purpose. It doesn’t constitute professional advice or recommendation. The Author does not accept any liabilities for any loss or damage of any kind arising out of information in this article and for any actions taken in reliance thereon.