The GSTN has issued an Advisory dated 20.07.2025, regarding GSTR-3A notices to cancelled Composition Taxpayers. This Advisory acknowledges a non-compliance notice issued in error due to a system fault. It aims to reassure cancelled or compliant taxpayers that no penal consequences will follow in such mistaken cases.

Background 

Section 39(2) of the CGST Act, 2017, requires composition taxpayers to furnish annual return in Form GSTR-4. Further, Rule 68 of the CGST Rules, 2017, provides for issuance of Form GSTR-3A notice for non-filing of required returns.

Issue: Due to a system glitch, Form GSTR-3A notices have been mistakenly issued to taxpayers whose registrations were cancelled prior to FY 2024–25, and taxpayers who have already filed GSTR-4.

Relief provided by this Advisory as under:

Such taxpayers are not required to take any action. They may ignore the GSTR-3A notice if their registration was cancelled before FY 2024–25, or they have already filed the required Form GSTR-4.

The Advisory states that, “The issue is currently under active examination, and the technical team is implementing appropriate corrective measures to ensure that such instances do not recur. In the meantime, taxpayers who have either duly filed the relevant return or whose registrations were cancelled prior to the Financial Year 2024–25 are advised to ignore these notices, as no further action is required on their part in such cases.” Also, For any other issues or concerns, taxpayers are advised to raise a grievance through the Self-Service Portal available on the GST Portal, along with all relevant details, to facilitate prompt and effective resolution.

Source: GSTN