GSTN Advisory on GSTR-3A Notices Issued to Composition Taxpayers

The Goods and Services Tax Network (GSTN) recently issued an official advisory dated July 20, 2025, to inform all taxpayers about the issue regarding wrongly issued notices in Form GSTR-3A.

According to Section 39(2) of the CGST Act, 2017, and Rule 68 of the CGST Rules, 2017, the government has been granted powers to issue GSTR-3A notices to taxpayers who do not file their required GST returns within the due date. In this specific case, the return in question is Form GSTR-4, which must be filed annually by composition taxpayers, businesses that have opted for the simplified tax scheme under GST.

However, due to a technical glitch in the GST system, some of these GSTR-3A notices are being issued in error. These were sent even to those taxpayers who had already filed their GSTR-4 return or whose GST registration had been cancelled even before the financial year 2024-25.

The GST technical team is presently working towards fixing this issue and actively investigating what went wrong. The department is adopting ways to make sure these errors do not occur in the future.

Taxpayers who have already filed their GSTR-4 return or whose GST registration was cancelled before FY 2024-25 can safely ignore these notices. These taxpayers are not required to take further actions. These notices were sent in error and do not apply to taxpayers in the following categories.

However, if taxpayers still feel like their case is different or have concerns regarding the notice, they are advised to visit the Self-Service Portal on the GST Portal and raise a grievance and submit all necessary details. This will facilitate the GST authorities to resolve your concern and take quick action against the issue.