Notices · GST

GSTR-3A notice: what it means, the 15-day limit, and how to respond

GSTR-3A is the notice sent when a GST return is overdue. The answer is the return itself: file it within fifteen days, or the officer can assess your tax to the best of his judgment.

Quick Statutory Answer

A GSTR-3A is a notice under section 46 of the CGST Act to a registered person who has not filed a return under section 39 (such as GSTR-3B), section 44 (the annual return) or section 45 (the final return). It asks for the return within fifteen days, and the answer is the return itself, with the late fee under section 47 and interest under section 50. If it is still not filed, the officer may assess the tax to the best of his judgment under section 62, in Form ASMT-13. That order is deemed withdrawn if a valid return is filed within sixty days of it, or within a further sixty days on paying an additional ₹100 a day; interest and late fee stay payable.

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At a glance

What For this notice
Sent by The GST proper officer, when a return is overdue
Under Sections 46 and 62, CGST Act 2017
Reply in By filing the overdue return (GSTR-3B, the annual return or the final return), with late fee and interest
Deadline Fifteen days from the notice
If ignored A best-judgment assessment order in Form ASMT-13 under section 62

GST GSTR-3A reply format

A fill-in format: replace every [bracket] with your own facts and delete what does not apply. Copy it, or download it in Word, free.

From

[Legal name of the business] GSTIN: [GSTIN] [Principal place of business]

Date: [DD/MM/YYYY]

To

The Proper Officer [Designation, e.g. State Tax Officer / Superintendent], [Ward / Circle / Range] [Office address]

Subject: Compliance with the notice in Form GSTR-3A, Reference No. [reference number] dated [date], for the tax period [period]

Respected Sir/Madam,

1. We refer to the above notice issued under section 46 of the CGST Act, 2017, requiring us to furnish the return [GSTR-3B / GSTR-9 / GSTR-10] for the tax period [period] within fifteen days.

Return filed

2. The return has been furnished as below, with the tax, interest under section 50 and late fee under section 47 paid: [Return] for [period] — filed on [date], ARN [ARN] [or, where it was filed before the notice was issued:] The return for [period] had already been filed on [date], ARN [ARN], before the notice was issued.

3. [If applicable:] All returns for the earlier periods have also been filed, so that no return is pending: [Return] for [period] — ARN [ARN] dated [date]

Prayer

4. As the return has been furnished, we request that no assessment be made under section 62 and the notice be treated as complied with. If any point needs clarification, we request an opportunity of personal hearing before any adverse view is taken.

Enclosures

Acknowledgements of the returns filed Payment challans for the tax, interest and late fee

Thanking you, For [Legal name of the business] [Name of authorised signatory] [Designation] Place: [Place]

Why you may have received it

  • A GSTR-3B for a month or quarter was not filed by its due date.
  • The annual return under section 44 was not filed.
  • A final return under section 45 was not filed after the registration was cancelled.

How to reply, step by step

  • Open the notice on the GST portal (Services → User Services → View Notices and Orders) and note which return and tax period it covers.
  • Pay the tax due with interest under section 50 and the late fee under section 47, which the portal computes, and file the overdue return.
  • File every earlier return still pending first. Section 39(10) bars filing a return for a period while a return for an earlier period is unfiled, and each one can draw its own GSTR-3A.
  • There is no separate form to answer GSTR-3A: the filed return answers it. If the return was filed before the notice arrived, keep its ARN, and write to the officer with it if needed.
  • If an assessment order in ASMT-13 has already been issued, file a valid return within sixty days of its service; the order is then deemed withdrawn under section 62(2). After that there is a further sixty days, with an additional late fee of ₹100 a day.

What to attach

  • The ARN of each return filed.
  • The payment reference for the tax, interest and late fee.
  • Where you write to the officer, a short letter listing the returns filed and their ARNs (format below).

If you do not reply

  • Section 62(1) lets the officer assess the tax to the best of his judgment from the material available, and issue an assessment order in Form ASMT-13, within five years of the annual return due date for that year.
  • A best-judgment assessment is made without your figures and is usually higher than the real liability; interest and late fee continue to run on top of it.
  • Returns left unfiled for the continuous period the Rules prescribe are also a ground for cancelling the registration under section 29.

How to structure the reply

  • Reference: your GSTIN, the GSTR-3A reference number and date, and the tax period.
  • The return filed in response: form, period, date of filing and ARN.
  • Tax, interest and late fee paid, with the payment reference.
  • Other returns filed so that none is pending.
  • A request that no assessment be made under section 62, and a request for a hearing before any adverse view.

Common questions

What is a GSTR-3A notice?

A notice under section 46 of the CGST Act, issued when a registered person has not filed a return under section 39 (such as GSTR-3B), section 44 (the annual return) or section 45 (the final return) by its due date. It asks for the return within fifteen days.

How do I reply to a GSTR-3A notice?

By filing the overdue return, with the late fee under section 47 and interest under section 50. There is no separate form to answer the notice itself. If the return had already been filed, keep its ARN; you can write to the officer quoting it.

What happens if I do not file after GSTR-3A?

Under section 62 the officer may assess your tax to the best of his judgment and issue an assessment order in Form ASMT-13, within five years of the annual return due date for that year. Interest and late fee keep running.

How is an ASMT-13 assessment order withdrawn?

By filing a valid return within sixty days of the order being served; it is then deemed withdrawn under section 62(2). Since 1 October 2023 a further sixty days is allowed on paying an additional late fee of ₹100 a day. Interest and the usual late fee remain payable either way.

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Before you rely on this

An explanation of the rules, not advice on your notice. The date printed on your notice governs, and a demand of any size deserves a CA or an advocate before you reply.