GSTR-3A NOTICE FOR DEFAULTERS OF GST RETURN FILING

1. What is GSTR-3A ?

GSTR-3A is a notice issued by the GST Department u/s 46 of GST Act to the return defaulters under GST. Every taxpayers registered under GST are required to file monthly, quarterly and annual returns failing which a notice in GSTR-3A is issued.

2. Under what circumstances GSTR-3A will be issued?

If the taxpayers have not filed the following GST returns, GSTR-3A will be issued to return defaulters:
GSTR-3B
GSTR-4
GSTR-5
GSTR-6
GSTR-7
GSTR-8
GSTR-9
GSSTR-10

3. What remedy will be available for those who received GSTR-3A?

The return defaulters who received GSTR-3A shall file the defaulted return for which the notice is received within 15 days from the date of notice along with penalty and late fees.

4. What is the Interest rate and late fees for not filing the returns?

Interest rate 18% shall be levied on the outstanding tax amount from the next day of the due date of filing till the date of payment.
Late fees for not filing returns on time is as follows:
For Annual Return:
Late fee – Rs 200 per day ( Rs.100 for CGST and Rs.100 for SGST)
The maximum late fees
For other returns:
Late fee - Rs.50 per day (Rs.25 for CGST Act & Rs.25 for SGST Act) as per Notification No.64/2017
The maximum late fees is Rs.5000

5. What will happen if taxpayer does not file return after the completion of 15 days from the date of issuance?

Cancellations of taxpayer’s GST Registration
Penalty of Rs.10,000 or 10% of the tax due, whichever is higher will be applicable on the defaulter
Provisions of Section 62 will be applied i.e the assessing office will do assessment based on the information furnished by the concerned authority and will assess the tax liability

6. After expiry of 15 days, whether the taxpayer can file GST Return?

The taxpayer can file his return after expiry of 15 days but before the proper officer issued an assessment order under Section 62 of GST Act. If filed, the notice under GSTR-3A shall stand withdrawn.