FAQs > System generated Form GSTR-3A

Overview of Form GSTR-3A

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.  

Download of Form GSTR-3A

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.

Post issuance of notice in Form GSTR-3A

5. 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

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.