Cancelled Composition Dealers Face GSTR-3A Notice.

The GSTN has identified a technical issue that has resulted in the inadvertent issuance of Form GSTR-3A notices in certain cases. These notices were generated incorrectly, and no action is required from impacted taxpayers under specific conditions.

What Happened?

As per Section 39(2) of the CGST Act, 2017, and Rule 68 of the CGST Rules, 2017, the GST Portal issues Form GSTR-3A notices to taxpayers who fail to file the Form GSTR-4 — the annual return applicable to composition taxpayers.

However, due to a system-related glitch, some GSTR-3A notices were:

• Incorrectly issued to taxpayers whose registrations were already cancelled prior to the Financial Year 2024–25, or
• Sent to taxpayers who had already filed their GSTR-4 return properly.

What Is Being Done?

The technical team is actively working to correct the error and ensure that:

• No such GSTR-3A notices are issued inappropriately going forward.
• System logic is updated to prevent issuance to taxpayers with pre-FY 2024–25 cancellation status or compliant return filing history.

What Should Affected Taxpayers Do?

If you have received a GSTR-3A notice but:

• You have already filed Form GSTR-4, OR
• Your GST registration was cancelled before FY 2024–25,

👉 You can safely ignore the notice.
No further action is required in these cases.

Have Another Concern?

If your situation does not fall into the above categories, or you need clarification:

1. Go to the Self-Service Portal on the GST website.
2. Raise a Grievance Ticket with all relevant supporting documents.
3. The GSTN support team will review and resolve your issue promptly.

Summary

• GSTR-3A notices were mistakenly issued due to a technical glitch.
• No action is needed if you filed GSTR-4 or had your registration cancelled before FY 2024–25.
• Corrections are being implemented to prevent recurrence.
• For unresolved issues, raise a ticket via the Self-Service Portal on the GST website.

Notification Reference: GSTN
20 /07/2025