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GSTR-3A (Rule 68): Notice to return defaulter for not filing of GST return

Are you a registered taxpayer who is required to furnish the GST return for the supplies made or received? Did you make default in filing your GST returns such as Form GSTR-3B? If yes, then you will receive Form GSTR-3A.

Central Board of Indirect Taxes and Customs has prescribed the standard operating procedure that has to be followed in case of non- filers of GST return vide Circular No. 129/48/2019- GST

GST Board has issued clarification and guidelines to be followed in order to ensure uniformity across the field formation.

As per Section 46 of the CGST Act read with rule 68 of the CGST Rules, 2017, Form GSTR-3A shall be issued to those registered taxpayers who has made default as per section 46 for not filing their GST returns under section 39 or under section 44 or under section 45 of the CGST Act, 2017. It is an electronically generated notice for non-filler of GST return.

Form GSTR-3A – Notice for non-filing of GST returns consists of the reference number, GSTIN of the taxpayer, Legal/trade name, and the complete postal address.

In the said notice default period i.e. tax period for which the taxpayer has made the default and the type of return is specifically mentioned.

notice to return defaulter u/s 46 for not filing return

On receipt of the notice to the return defaulter, they are requested to file their GST return for the said tax period within 15 days from the date of issue of notice.


Mr. A has not filed GSTR-3B for the period of August 2020 and the notice to return defaulter u/s 46 for not filing the GST return is issued on 8th October 2020. In that case, Mr. A should file the return within 15 working days from the date of issue of notice i.e. the period of 15 days will be calculated from the 8th October 2020.

 Section 62 i.e. the Best judgment assessment will be done, in case of any failure to furnish the GST return as per section 39 or section 45 even after service of notice u/s 46.  

In case of best judgment assessment, there is no requirement to issue a separate notice and in case of failure to comply notice, Form ASMT-13 can be issued without giving any further communication.

Standard operating procedure to be followed in case of non-filers of GST return.

standard operating procedure to be followed in case of non filers of returns

However, if the defaulter filed a valid return within 30 days of the service of assessment order ie Form GST ASMT-13, it shall be considered to be withdrawn for the purpose of section 62(2) of the CGST Act.

Considering the statutory time limit of 30 days to file the said return, if the default continues in that situation PO (Proper officer) may initiate proceedings u/s 78 and recovery u/s 79 of the CGST Act.

PO may proceed for cancellation of registration if the return has not been filed for the period as specified in section 29.

GST cancellation order is not enough, filing of Final Return GSTR-10 is mandatory in nature

Application for revocation of Cancelled GST Registration

CA Devesh Thakur



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