Notification/Circular No. – Advisory dated July 20, 2025
Applicable Act/Rule – Central Goods and Services Tax Act, 2017; Central Goods and Services Tax Rules, 2017
Applicable Section/Rule – Section 39(2); Rule 68
As per Section 39(2) of the CGST Act, 2017 and Rule 68 of the CGST Rules, notices in Form GSTR-3A are issued to composition taxpayers who fail to file GSTR-4. However, due to a technical issue, GSTR-3A notices have been wrongly issued in some cases where they should not apply specifically to taxpayers whose registrations were already cancelled prior to the Financial Year 2024–25.
The issue is currently being reviewed, and the GSTN technical team is working to fix the system glitch. Meanwhile, affected taxpayers either those who have filed their returns or whose registrations were cancelled before FY 2024–25 can ignore these notices as no action is required from their end.
For any other cases or clarifications, taxpayers are encouraged to raise a grievance using the Self-Service Portal on the GST website with full supporting details for a timely resolution.
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