Gstr-3A – Notice For Defaulters

Category: Business Services

Keywords: gstr-3a, gstr 3a, what is gstr 3a

GSTR-3A is not a return but an official notice issued under by the tax authorities to those taxpayers who have not filed their GST returns and termed as “Defaulters”. This notice is issued under the respective section of the state GST Act.

Who will receive GSTR-3A notice?

GSTR 3A will be issued by the tax authorities to a person not filing returns:

Return Forms

Filed by

GSTR-3B

Regular dealer

GSTR-4

Composition dealer

GSTR-5

Non-resident

GSTR-6

Input service distributor

GSTR-7

Person liable to deduct TDS

GSTR-8

Person liable to collect TCS

GSTR-9

Annual return

GSTR-10

Final return

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