What is the GSTR 3A Notice in GST?

For most businesses, the word “GST Notice” shivers down their spine. It is the last thing they could expect, and it is no less than a nightmare. Most GST notices are such that they sound serious even when the issue is simple. And that's the misconception with the GSTR-3A notice. The notice is just a reminder to file the pending returns, but still, businesses get worried.

In this blog, we will discover what the GSTR-3A notice is, its format and how to reply so that you can handle the situation worry-free.

What is a GSTR-3A Notice?

A GSTR-3A notice is sent by the Government under Section 46 of the Central Goods and Services Tax Act, 2017 and in accordance with Rule 68 of the Central Goods and Services Tax Rules, 2017.

When a taxpayer does not file the GST returns within a prescribed period, the system (or a GST officer) automatically generates and sends this notice.

The notice informs the taxpayer of the pending return and advises them to file all the pending returns within 15 days from the receipt of the notice.

This 15-day timeframe is crucial because it is a window that the Government provides to a taxpayer to comply with before taking further action.

This is something that many people confuse:

GSTR-3A is not a penalty order, nor is it a final demand.

It is just a compliance notice to allow the taxpayer to file the returns and avoid any further escalation.

Who Will Receive a GSTR-3A Notice?

Any registered taxpayer under GST who has failed to submit the required returns may receive a GSTR-3A notice, including:

1. A regular dealer who forgets to submit GSTR‑3B on time.
2. A composition dealer who skips the quarterly GSTR‑4 filing.
3. A non‑resident taxable person who has not filed GSTR‑5.
4. A business deducting TDS that fails to file GSTR‑7.
5. A business collecting TCS (e‑commerce operator) that ignores GSTR‑8.
6. A taxpayer who doesn’t file the annual return GSTR‑9.
7. A taxpayer with a cancelled registration who fails to file GSTR‑10.

In addition, the GST Portal will automatically identify taxpayers who fail to file the required returns and issue the GSTR-3A notice. The System may also send SMS and/or Email notifications to the Primary Authorised Signatory to remind them of non-filing.

GSTR 3A Notice Format

​A standard GSTR 3A notice format normally includes:

• GSTIN
• Legal name of business
• Trade name (if any)
• Address
• Reference number and date
• Tax period for which the return is not filed
• The return type (for example, GSTR 3B)
• A message that return is pending and must be filed within the time
• Signature or digital authentication, since it is system-generated

How to View and Download a GSTR‑3A Notice

Following is the step-by-step process of downloading the GSTR-3A notice from the GST Portal.

Step #1 Log in to the GST Portal:

Use your GSTIN and password to sign into gst.gov.in.

Step #2: Navigate to Notices:

​Go to Services → User Services → View Notices and Orders.

Step #3: Select the Notice:

​Find the GSTR‑3A notice in the list and click the download button.

Step #4 Review the ARN:

​The notice will have a unique Application Reference Number (ARN). Keep it handy if you need to communicate with the department.

How to Reply GSTR 3A Notice

​Here is the step-by-step process of replying GSTR-3A notice:

Step 1: Read all the details in the notice

​Note the following details:

• ​Which return type is pending
• Which tax period is mentioned
• The notice date

Step 2: Verify if the return is actually pending

​Sometimes you may receive notice due to a portal sync issue or because a return was not filed properly.

It is important to verify the filing status of the return for that particular period mentioned in the GSTR-3A notice.

Step 3: File the pending return

​If the return is pending, file it as soon as possible. Follow the steps below to file the return after receiving the GSTR-3A notice:

• Prepare the data
• Validate
• Pay tax if required
• Pay the late fee and interest if applicable.
• Submit using EVC or DSC.

Step 4: Keep proof ready

Once the return is filed, download the following:

• ​Acknowledgement or ARN
• Filed return pdf
• Payment challan if paid

Step 5: Respond if the portal asks for a reply

In most cases, the matter gets closed once the return is filed successfully.

​While in some cases, the portal provides an option to reply.

​The response should be short, stating that the return has been filed and attaching the proof.  

Reply Text a Business Can Use [Example]

Below is a reply text format that a business can use after filing the returns to respond GSTR-3A notice:

Subject: Reply to GSTR 3A notice for pending return

Reply:

I/We have filed the pending return as stated in the GSTR 3A notice. The pending return was filed via the GST Portal. The ARN (acknowledgement receipt number) and a copy of the return filing are provided as attachments for your review. Please note the above information accordingly.

Attachments:

Filed return pdf

ARN acknowledgement

Payment challan, if applicable

Important: Please consult the experts/CA before using the above response message.

Closing Notes

Getting a GSTR-3A notice does not mean the end of your business or imposition of a heavy penalty; it is just a reminder to file the pending returns. However, if the notice is not taken seriously, GST authorities may penalise you. File your returns as soon as possible once you receive the notice. If you face any issues while filing your GST return, sign up with Munim GST Return software and file your return easily.

Frequently Asked Questions on GSTR-3A

What is GSTR-3A in Hindi?​

GSTR-3A एक GST नोटिस/रिमाइंडर है, जो GST डिपार्टमेंट तब भेजता है जब कोई taxpayer due date तक अपनी GST return file नहीं करता। आमतौर पर यह नोटिस GSTR-3B (और कुछ cases में GSTR-1) pending होने पर आता है। इसका मकसद आपको जल्दी से pending return file करने के लिए alert करना होता है, ताकि आगे assessment, penalty, interest जैसी कार्रवाई से बचा जा सके।

What are GSTR-3A and 3B?​

GSTR-3A is a notice sent by the department for non-filing.
GSTR-3B is an actual return where you mention purchase, sales and ITC details and GST liability.

Can GSTR-3A be filed on the 21st?​

No, because GSTR-3A cannot be “filed”. It’s a notice.
What return to file after receiving GSTR-3A​
You should file the pending return for the period mentioned in the notice.

About the author

Mehul Jagwani

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Mehul is a seasoned content writer with a passion for simplifying complex accounting and GST topics. With a keen interest in entrepreneurship and business management, he specializes in creating informative and engaging content for themunim.com. His goal is to help businesses understand and implement accounting and GST software solutions effectively. When he's not crafting content, Mehul enjoys exploring new places and spending time with his Golden Retriever.