GSTR-3A Notices Sent to Cancelled Taxpayers

GSTR-3A Notices Sent in Error to Cancelled Composition Taxpayers — Here’s What You Need to Know

 

If you’re a composition taxpayer under GST whose registration was cancelled before FY 2024–25, and you've recently received a notice in Form GSTR-3A for non-filing of GSTR-4, don’t panic — you may safely ignore it.

The GSTN (Goods and Services Tax Network) has officially acknowledged that system-related glitches have caused such notices to be issued erroneously. Here’s a detailed breakdown of the advisory and what it means for you.

What Is GSTR-3A and Why Are These Notices Issued?

Under Section 39(2) of the CGST Act, 2017, read with Rule 68 of the CGST Rules, the government is empowered to issue a GSTR-3A notice to taxpayers who fail to file their required returns.

For composition taxpayers, the key return is Form GSTR-4, which must be filed annually.

 

What Went Wrong?

Due to a technical glitch, the GST system inadvertently issued GSTR-3A notices to:

  • Taxpayers who have already filed GSTR-4; and
  • Taxpayers whose registrations were cancelled prior to FY 2024–25

These notices were not supposed to be issued, and GSTN has now acknowledged the error.

 

What Should Affected Taxpayers Do?

If your registration was cancelled before FY 2024–25, or you’ve already filed your GSTR-4, then:

  • No action is required on your part
  • You can safely ignore the GSTR-3A notice
  • No penalties or late fees will be levied in such cases

If your case is different or you are unsure:

  • Raise a grievance on the Self-Service Portal on the GST Portal
  • Attach all relevant documents, including the notice and proof of filing/cancellation
  • Await a prompt and effective resolution from the GST Helpdesk

 

What Is GSTN Doing About It?

The technical team is actively working on resolving the issue and preventing its recurrence. They’re also reviewing the internal system logic to ensure that only eligible taxpayers receive these notices in the future.

 

Final Thoughts

The GSTN's prompt acknowledgement of this glitch is a welcome move that offers relief to many composition taxpayers. If you or your clients fall under the category of cancelled registrations or have filed the required returns, rest easy — no compliance breach has occurred.

For any doubts, always document your communication, raise grievances through the official portal, and stay informed through authentic advisories.