Advisory on GSTR-3A Notices for Cancelled Composition Taxpayers · 20 Jul 2025
CBIC / GST advisory · 20 Jul 2025
Official title
Advisory: Regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers
Official record
Open source pageSummary
Check the official recordWhat changed
The GST Network advises taxpayers to ignore GSTR-3A notices issued due to a system error. This error affects taxpayers who filed the required return or whose registration ended before the Financial Year 2024-25. The authority currently implements corrective measures to stop the issue. Taxpayers do not take action for these specific notices. Taxpayers with other concerns submit a grievance through the Self-Service Portal on the GST Portal. The portal requires all relevant details for a prompt resolution.
What you must do
- Ignore the GSTR-3A notices if the registration was cancelled before the Financial Year 2024-25 or if the return was filed.
- Raise a grievance through the Self-Service Portal for other issues.
Who is affected
Document text
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.
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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.
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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
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 20 Jul 2025
- Issuing division
- GSTN
- Coverage area
- indirect-tax