GSTR 3A Notice u/s 46 if GST Returns not Filed I CA Satbir Singh

(Last Updated On: February 28, 2023)

GSTR 3A Notice u/s 46 if GST Returns not Filed I CA Satbir Singh

GSTR 3A Notice u/s 46 is issued by GST portal automatically if taxpayers have failed to file return in Form GSTR-3B or any other returns within the due date

Summary of GSTR 3A Notice u/s 46

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. It is system generated Notice to taxpayer.
Five days after the due date of furnishing the return, a notice in FORM GSTR-3A is issued.
Email/message for GSTR-3A notice is to be sent to the authorized signatory as well as the proprietor/ partner/ director/ karta, etc.
If the return is not furnished within 15 days, the tax liability may be assessed based on the relevant material available with the department.
GST Officer will do assessment under Section 62 of CGST Act ( Assessment of non-filers of returns)., to the best of his judgement taking into account all the relevant material which is available or which he has gathered . The proper officer may take into account the details of outward supplies available in the statement furnished under Section 37 of CGST Act (FORM GSTR-1), details of supplies auto populated in FORM GSTR-2A, information available from e-way bills, or any other information available from any other source, including from inspection under Section 71 of CGST Act ( Access to business premises).
GST Officer would issue order under rule 100 of the CGST Rules in FORM GST ASMT-13. The proper officer would then be required to upload the summary thereof in FORM GST DRC07 on GST Portal
In case the defaulter furnishes a valid return within thirty days of the service of assessment order in FORM GST ASMT-13, the said assessment order shall be deemed to have been withdrawn as per section 62(3) of the CGST Act. However, if the said return remains unfurnished within the statutory period of 30 days from issuance of order in FORM ASMT-13, then proper officer may initiate proceedings under section 78 of CGST Act and recovery under section 79 of the CGST Act;
If return not furnished then late fee under section 47 (2) of CGST Act up to Rs. 50 per day or (Rs 20 per day in cas eof Nil Return) may be imposed
If return not furnished then general penalty under section 125 CGST Act is up to Rs. 25,000
If return not furnished then Attachment of bank accounts or other properties can be done by GST Officer .In deserving cases, based on the facts of the case, the Commissioner may resort to provisional attachment to protect revenue under section 83 of the CGST Act before issuance of FORM GST ASMT-13.
If GST returns not furnished then GST registration can be cancelled by GST officer as per Section 29(2) of CGST Act.
Refer Section 46 of CGST Act for Notice to return defaulters. .
Refer Rule – 68 of CGST Rules 2017 for Notice to non-filers of returns
Rere Standard Operating Procedure to be followed in case of non-filers of returns, see Circular No. 129/48/2019-GST, dated 24-12-2019.

Overview of Form GSTR 3A Notice u/s 46

Following video will guide you why GSTR 3A Notice is issued to GST taxpayers

Format of GSTR 3A Notice u/s 46

Download format of GSTR 3A Notice to return defaulter u/s 46 for not filing return

FAQs on GSTR 3A Notice u/s 46

1. What is Form GSTR-3A?

Form GSTR-3A is a system generated notice which is issued to the taxpayers who have failed to file return in Form GSTR-3B or any other returns within the due date.

2. What is the relevance of Form GSTR-3A?

Notice in Form GSTR-3A informs the taxpayers to file Form GSTR-3B or any other returns for a tax period within fifteen days of the issue of such notice.

3. What is the difference between Form GSTR-3A and Form GSTR-3B?

Form GSTR-3A is a notice issued to the taxpayers who have failed to file return in Form GSTR-3B or any other returns by due date, whereas Form GSTR-3B is the simplified summary return filed by the taxpayers.

How to Download of GSTR 3A Notice u/s 46 from GST Portal

4. From where can the taxpayer view and download system generated Form GSTR-3A?

Access to GST Portal and login using your credentials. Navigate to Services > User services > View Notices and Orders. Click Download button to download system generated Form GSTR-3A notice in PDF format.

What to do Post issuance of notice in Form GSTR-3A

What must a taxpayer do after receiving notice in Form GSTR-3A?

After receiving a notice in Form GSTR-3A, the taxpayer must file return in Form GSTR-3B or any other return, as the case may be, within 15 days of issue of such notice and discharge the tax liability along with late fee and interest, if any.

In case, taxpayer fail to file relevant return for the relevant tax period as specified in the notice, then further course of action can be taken or will be assessed accordingly (as per Section 62 of the Act) by the Tax Official.

Alert to Taxpayers to file Return after GSTR 3A Notice u/s 46

6. Will the taxpayer receive any alert about filing of return by due date from GST Portal??

Taxpayers (Primary authorized signatory) will be informed through an SMS / email from the GST Portal, on 18th day of any month about due date of return filing, irrespective of the due date.

For example: If the due date to file GST Return is 20th May or 22nd May or 24th May, then SMS / email will be sent from 18th May at 12:00 am, to inform the Primary authorized signatory about non filing of return

7. After the due date, will the taxpayer receive any SMS/email from the GST Portal?

Taxpayers (Primary authorized signatory) who fail to file return in Form GSTR-3B or any other return by the due date, would be alerted about non filing of return through an SMS / email on 25th of any month.

For example: If the due date to file GST Return is 24th May, then SMS / email will be sent from 25th May at 12:00 am, to inform the Primary authorized signatory about non filing of return.

GST Judgments on Notice

GST Notice demanding Interest not valid as SCN not issued : HC

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GSTR 3A Notice u/s 46 if GST Returns not Filed I CA Satbir Singh